Net Assets in Liquidation (Tables)

6 Months Ended

Sep. 30, 2013

Text Block [Abstract]

Schedule of GUC Trust Units

The following presents the changes during the three months ended September 30, 2013, in the numbers of GUC Trust Units outstanding or which the GUC Trust was obligated to issue:

	Trust Units
Outstanding or issuable at June 30, 2013		30,282,801
Issued during the period		55,487
Less: Issuable at beginning of period		(55,487	)
Add: Issuable at end of period		10,575
Outstanding or issuable at September 30, 2013		30,293,376

Allowed and Disputed General Unsecured Claims and Potential Term Loan Avoidance Action Claims

The following table presents a summary of the Allowed and Disputed General Unsecured Claims and potential Term Loan Avoidance Action Claims for the three months ended September 30, 2013:

(in thousands)	Allowed General Unsecured Claims		Disputed General Unsecured Claims			Term Loan Avoidance Action Claims		Maximum Amount of Unresolved Claims (1)			Total Claim Amount (2)
Total, June 30, 2013	$	30,282,730	$	3,404,166		$	1,500,000	$	4,904,166		$	35,186,896
New Allowed General Unsecured Claims		10,575		—			—		—			10,575
Disputed General Unsecured Claims resolved or disallowed		—		(212,773	)		—		(212,773	)		(212,773	)
Total, September 30, 2013	$	30,293,305	$	3,191,393		$	1,500,000	$	4,691,393		$	34,984,698

(1) Maximum Amount of Unresolved Claims represents the sum of Disputed General Unsecured Claims and Term Loan Avoidance Action Claims.

(2) Total Claim Amount represents the sum of Allowed General Unsecured Claims and Maximum Amount of Unresolved Claims.