Company: IWSH
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001214659-25-004885
Chunk: 212

Company: Wright Investors Service Holdings, Inc.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 4
Chunk 212
---
 losses are recorded net of tax as a component of Accumulated
other comprehensive income within stockholders' equity. Credit losses related to available-for-sale debt securities are recorded through
an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. Realized gains and losses
are calculated based on the specific identification method and are included in Interest and other income, net, in the Consolidated
Statements of Operations.

The Company follows the guidance
in ASC 321, “Investments – Equity Securities” (“ASC 321”) for its investments in equity securities with
unrealized and realized gains and losses recorded as Interest and other income, net, on the Consolidated Statement of Operations.

The following table presents the
Company’s financial instruments measured at fair value (in thousands):

    Fair Value Measurements as of December 31, 2024 

    Total  
    Quoted Prices in Active Markets for Identical Assets (Level 1)  
    Significant Other Observable Inputs (Level 2)  
    Significant Unobservable Inputs (Level 3) 

    Investments in Mutual Funds 
    $914  
    $914  
    $-  
    - 

    Fair Value Measurements as of December 31, 2023 

    Total  
    Quoted Prices in Active Markets for Identical Assets (Level 1)  
    Significant Other Observable Inputs (Level 2)  
    Significant Unobservable Inputs (Level 3) 

    Investments in U.S. Treasury bills 
    $2,409  
    $-  
    $2,409  
     - 
  
    Investments in Mutual Funds 
     735  
     735  
     -  
     - 
  
    Total 
    $3,144  
     735  
    $2,409  
     - 

 18 

WRIGHT INVESTORS’ SERVICE HOLDINGS, INC.

Notes to Consolidated Financial Statements

December 31, 2024

Investments
in equity securities as of December 31, 2024 are summarized by type below (in thousands).

     Cost  
    Gross Unrealized
    Gains  
    Gross Unrealized
    Losses  
    Fair Value 
  
    Mutual Funds 
     914  
     -  
     -  
     914 
  
    Total