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Note 5 - Transactions With Affiliated Companies | 9 Months Ended
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Sep. 30, 2022
Notes to Financial Statements |
Investments in and Advances to Affiliates, Schedule of Investments [Text Block] | Note 5. Transactions with affiliated companies A non-controlled affiliated company is generally a portfolio company in which the Company owns 5% or more of such portfolio company’s voting securities but not more than 25% of such portfolio company’s voting securities. For the three and nine months ended September 30, 2022, there were no transactions related to investments in non-controlled affiliated companies. Transactions related to investments in non-controlled affiliated companies for the year ended December 31, 2021 were as follows:
|  |  |  |  |  |  |  |  |  | Year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Fair value at |  |  |  |  |  |  |  |  |  |  | Transfers |  |  |  |  |  |  | Net |  |  |  |  |  |  | Fair value at |  |  |  |  |
Portfolio |  | December 31, |  |  |  |  |  |  | Principal |  |  | in/(out) at |  |  | Discount |  |  | unrealized |  |  | Net realized |  |  | December 31, |  |  | Interest |
Company |  | 2020 |  |  | Purchases |  |  | Payments |  |  | fair value |  |  | accretion |  |  | gain/(loss) |  |  | gain/(loss) |  |  | 2021 |  |  | income |
|  | (In thousands) |
Decisyon, Inc. (1) |  | $ | 1,181 |  |  | $ | — |  |  | $ | — |  |  | $ | (1,181 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 41 |
|  |  | 626 |  |  |  | — |  |  |  | — |  |  |  | (638 | ) |  |  | 12 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 21 |
|  |  | 227 |  |  |  | — |  |  |  | — |  |  |  | (227 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7 |
|  |  | 228 |  |  |  | — |  |  |  | — |  |  |  | (228 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7 |
|  |  | 685 |  |  |  | — |  |  |  | — |  |  |  | (685 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22 |
|  |  | 276 |  |  |  | — |  |  |  | — |  |  |  | (276 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9 |
|  |  | 183 |  |  |  | — |  |  |  | — |  |  |  | (183 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6 |
|  |  | 120 |  |  |  | — |  |  |  | — |  |  |  | (120 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
MVI (ABC) LLC fka StereoVision, Inc. |  |  | 2,382 |  |  |  | — |  |  |  | (2,783 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 401 |  |  |  | — |  |  |  | 139 |
|  |  | — |  |  |  | 250 |  |  |  | (250 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | — |  |  |  | 70 |  |  |  | (70 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | — |  |  |  | 330 |  |  |  | (330 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  | — |
|  |  | — |  |  |  | 150 |  |  |  | (150 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 1,639 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (848 | ) |  |  | (791 | ) |  |  | — |  |  |  | — |
Total non-controlled affiliates |  | $ | 7,547 |  |  | $ | 800 |  |  | $ | (3,583 | ) |  | $ | (3,538 | ) |  | $ | 12 |  |  | $ | (848 | ) |  | $ | (390 | ) |  | $ | — |  |  | $ | 252 |
(1) As of December 31, 2021, the Company no longer owns 5% or more of the portfolio company. A controlled affiliated company is generally a portfolio company in which the Company owns more than 25% of such portfolio company’s voting securities or has the power to exercise control over management or policies of such portfolio company (including through a management agreement). Transactions related to investments in controlled affiliated companies for the nine months ended September 30, 2022 were as follows:
|  |  |  |  |  |  |  |  |  | Nine months ended September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Fair value at |  |  |  |  |  |  |  |  |  |  | Transfers |  |  |  |  |  |  | Net |  |  |  |  |  |  | Fair value at |  |  |  |  |
Portfolio |  | December 31, |  |  |  |  |  |  |  |  |  |  | in/(out) at |  |  | Dividends |  |  | unrealized |  |  | Net realized |  |  | September 30, |  |  | Dividend |
Company |  | 2021 |  |  | Purchases |  |  | Sales |  |  | fair value |  |  | declared |  |  | gain/(loss) |  |  | gain/(loss) |  |  | 2021 |  |  | income |
|  | (In thousands) |
HESP LLC |  |  | — |  |  |  | — |  |  |  | (300 | ) |  |  | — |  |  |  | — |  |  |  | 1,450 |  |  |  | (1,150 | ) |  |  | — |  |  |  | — |
Total controlled affiliates |  | $ | — |  |  | $ | — |  |  | $ | (300 | ) |  | $ | — |  |  | $ | — |  |  | $ | 1,450 |  |  | $ | (1,150 | ) |  | $ | — |  |  | $ | — |
Transactions related to investments in controlled affiliated companies for the year ended December 31, 2021 were as follows:
|  |  |  |  |  |  |  |  |  | Year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Fair value at |  |  |  |  |  |  |  |  |  |  | Transfers |  |  |  |  |  |  | Net |  |  |  |  |  |  | Fair value at |  |  |  |  |
Portfolio |  | December 31, |  |  |  |  |  |  |  |  |  |  | in/(out) at |  |  | Dividends |  |  | unrealized |  |  | Net realized |  |  | December 31, |  |  | Dividend |
Company |  | 2020 |  |  | Purchases |  |  | Sales |  |  | fair value |  |  | declared |  |  | gain/(loss) |  |  | gain/(loss) |  |  | 2021 |  |  | income |
|  | (In thousands) |
HESP LLC |  |  | 1,500 |  |  |  | — |  |  |  | (50 | ) |  |  | — |  |  |  | — |  |  |  | (1,450 | ) |  |  | — |  |  |  | — |  |  |  | — |
Total controlled affiliates |  | $ | 1,500 |  |  | $ | — |  |  | $ | (50 | ) |  | $ | — |  |  | $ | — |  |  | $ | (1,450 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |

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- Definition The entire disclosure for the information summarizing investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates. It reflects specified information about ownership, financial results from, and financial position in such entities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -URI https://asc.fasb.org/subtopic&trid=2324412 + Details
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