($ in thousands)

Interest Rate
Swap Derivative (1)(3)

ILAL
Debt
Securities

ILAL
Derivative
Asset(2)

ILAL Equity Securities

LawClerk
Equity
Securities

Balance as of September 30, 2021

$

—

$

494

$

4,906

$

11

$

250

Shares sold during the year

—

—

—

(10

)

—

Realized gain on fair value recognized in other income (expense)

—

—

—

1

—

Unrealized loss recognized in other income (expense)

—

—

(1,950

)

(2

)

—

Impairment loss

—

—

—

(250

)

Unrealized gain on fair value recognized in Other comprehensive income

—

116

—

—

—

Balance as of September 30, 2022

$

—

$

610

$

2,956

$

—

$

—

Unrealized loss recognized in other income (expense)

—

—

(259

)

—

—

Unrealized gain on fair value recognized in Other comprehensive income

—

116

—

—

—

Balance as of September 30, 2023

$

—

$

726

$

2,697

$

—

$

—

Unrealized loss on derivative asset

(100

)

—

(865

)

—

—

Unrealized gain on fair value recognized in other comprehensive income

—

192

—

—

—

Balance as of September 30, 2024

$

(100

)

$

918

$

1,832

$

—

$

—

(1) The "Other current liabilities" caption in the Consolidated Balance Sheet includes the Interest Rate Swap Derivative.

(2) The "Derivative investments" caption in the Consolidated Balance Sheet consists of ILAL Derivative Asset.

(3) See Note 12 - Loans