Holdings of New GM Securities

12 Months Ended

Mar. 31, 2013

Holdings of New GM Securities [Abstract]

Holdings of New GM Securities

6. Holdings of New GM Securities

At March 31, 2013 and 2012, the Holdings of New GM Securities, at fair value, consisted of the following:

	2013				2012
	Number		Fair Value (in thousands)		Number		Fair Value (in thousands)
New GM Common Stock		28,714,897	$	798,849		30,034,667	$	770,389
New GM Series A Warrants		26,104,257		484,492		27,304,086		454,067
New GM Series B Warrants		26,104,257		307,769		27,304,086		305,806
Total			$	1,591,110			$	1,530,262

As described in Note 5, as of March 31, 2013 and 2012, the GUC Trust had accrued liquidating distributions payable of $16.6 million and $31.7 million, respectively, in respect of New GM Securities and cash of $0.6 million at March 31, 2013 then distributable. As a result, the numbers of New GM Securities reflected above include shares and warrants for which liquidating distributions were then pending. As of March 31, 2013 and 2012, these securities for which distributions were then pending aggregated 288,600 and 622,637 shares of New GM Common Stock, respectively, 262,306 and 565,896 Series A Warrants, respectively, and 262,306 and 565,896 Series B Warrants, respectively.

As of March 31, 2013, the number of common stock shares and warrants in the table above also includes New GM Securities aggregating $41.0 million reserved, or set aside, for projected GUC Trust fees, costs and expenses to be incurred beyond 2013 and $407.3 million of New GM Securities reserved, or set aside, for potential Taxes on Distribution. As of March 31, 2012, the number of common stock shares and warrants in the table above also includes New GM Securities aggregating $28.4 million reserved, or set aside, for projected GUC Trust fees, costs and expenses to be incurred beyond 2012 and $108.6 million of New GM Securities reserved, or set aside, for potential Taxes on Distribution. As a result, as of March 31, 2013 and 2012, the numbers of New GM Securities in the table above include an aggregate of 8,092,231 and 2,688,527 shares of New GM Common Stock, respectively, 7,356,545 and 2,444,116 New GM Series A Warrants, respectively, and 7,356,545 and 2,444,116, New GM Series B Warrants, respectively, which have been so set aside.

Set forth below are the aggregate number and fair value of all such shares and warrants which are pending distribution or are reserved, or set aside, and are not available for distribution at March 31, 2013 and 2012.

	2013				2012
	Number		Fair Value (in thousands)		Number		Fair Value (in thousands)
New GM Common Stock		8,380,831	$	233,155		3,311,164	$	84,931
New GM Series A Warrants		7,618,851		141,405		3,010,012		50,057
New GM Series B Warrants		7,618,851		89,826		3,010,012		33,712
Total			$	464,386			$	168,700