Silver Capital Holdings LLC – Company response
2026-08-21 · Re: Annual Report on Form 10-K for the period ended December 31, 2025 · Accession 0001193125-26-361136 · Agreed to revise
4% of the Company’s portfolio (including investments in money market funds) measured at fair value had modifications to the debt (i.e. changes in maturity dates, interest rates or notional upsizes). 4. Note 2 to the financial statements on page 88 states “the Company may make exceptions to this treatment if an investment has sufficient collateral value and is in the process of collection.” Please supplementally describe how this policy conforms to U.S. GAAP. Specifically, please address how the Company may accrue interest when an investment is non-performing and not currently paying interest.…
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