The following tables show the total liability balance of the Loan Notes for the twelve months ended December 31, 2017 and 2016:



	For the Twelve Months Ended December 31, 2017
	Third Party			Aspen Holdings			Total
	($ in millions)
Opening balance	$	223.4		$	54.5		$	277.9
Total change in fair value for the period	(21.2		)	(5.3		)	(26.5		)
Total distributed in the period	(115.6		)	(28.6		)	(144.2		)
Total issued in the period	—			—			—
Closing balance as at December 31, 2017	$	86.6		$	20.6		$	107.2

Liability
Loan notes (long-term liabilities)	$	44.2		$	10.5		$	54.7
Accrued expenses (current liabilities)	42.4			10.1			52.5
Total aggregate unpaid balance as at December 31, 2017	$	86.6		$	20.6		$	107.2



	For the Twelve Months Ended December 31, 2016
	Third Party			Aspen Holdings			Total
	($ in millions)
Opening balance	$	190.6		$	44.4		$	235.0
Total change in fair value for the period	17.1			4.3			21.4
Total distributed in the period	(89.3		)	(19.2		)	(108.5		)
Total issued in the period	105.0			25.0			130.0
Closing balance as at December 31, 2016	$	223.4		$	54.5		$	277.9

Liability
Loan notes (long-term liabilities)	$	115.0		$	27.0		$	142.0
Accrued expenses (current liabilities)	108.4			27.5			135.9
Total aggregate unpaid balance as at December 31, 2016	$	223.4		$	54.5		$	277.9