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Other assets, income, expenses and non-controlling interest (Tables)
 12 Months Ended
Dec. 31, 2023
Interest in Other Entities [Abstract]  
Components of other assets
Consist of the following (in thousands $):
Dec. 31, 2023Dec. 31, 2022
Assets attributable to non-controlling interest15,439 11,301 
Fund recoveries and investment receivables6,658 4,617 
Advance on unrealized carried interest4,517 4,454 
Prepaid expenses4,017 3,741 
Other(1)
3,744 2,103 
Digital gold strategies(2)
3,412 3,778 
Total other assets37,787 29,994 
(1) Includes miscellaneous third-party receivables.
(2) Digital gold strategies are financial instruments classified at FVTPL. Gains and losses are included in the gain (loss) on investments line in the consolidated statements of operations and comprehensive income.
Components of other income
Consist of the following (in thousands $):
For the years ended
Dec. 31, 2023Dec. 31, 2022
Realization of a previously unrecorded contingent asset (1)
18,588 — 
Investment income (2)
3,691 1,672 
Income attributable to non-controlling interest(934)(522)
Total other income21,345 1,150 
(1) In the second quarter, the Company received shares on the realization of an unrecorded contingent asset from a historical acquisition. The Company has no further obligation with respect to these shares.
(2) Primarily includes miscellaneous investment fund income, syndication and trailer fee income.
Components of other expenses
Consist of the following (in thousands $):
For the years ended
Dec. 31, 2023Dec. 31, 2022
Costs related to the exit of non-core businesses (1)
5,142—
Other (2)
3,8945,537
Foreign exchange (gain) loss 3,2124,654
Total other expenses 12,24810,191
(1) During the year, the Company exited its Canadian broker-dealer and its non-core asset management business that was domiciled in Korea.
(2) Includes net income (loss) attributable to non-controlling interest of ($0.9) million for the year ended December 31, 2023 (year ended December 31, 2022 - ($0.5) million) as well as non-recurring professional fees and new fund start-up costs.
Components of non-controlling interests
Non-controlling interest consists of third-party interest in the Company's co-investments. The following table provides a summary of amounts attributable to this non-controlling interest (in thousands $):
Dec. 31, 2023Dec. 31, 2022
Assets15,43911,301
Liabilities - current(1)
(133)(211)
Liabilities - long-term(1)
(15,306)(11,090)
(1) Current and long-term liabilities attributable to non-controlling interest are included in accounts payable and accrued liabilities and other accrued liabilities, respectively.