v2.4.0.6
FAIR VALUE OPTION (Tables)
6 Months Ended
Jun. 30, 2012
Summary of Financial Instruments for Which Fair Value Option Has Been Elected

The following table summarizes the financial instruments for which the fair value option has been elected:

 

     As of
June 30,
2012
     As of
December 31,

2011
 
     
     

Assets

     

Loans and Receivables

   $ 104,207       $ 8,555   

Assets of Consolidated CLO Vehicles

     

Corporate Loans

     11,427,207         7,901,020   

Corporate Bonds

     228,741         153,653   

Other

     70,564         77,295   
  

 

 

    

 

 

 
   $ 11,830,719       $ 8,140,523   
  

 

 

    

 

 

 

Liabilities

     

Liabilities of Consolidated CLO Vehicles

     

Senior Secured Notes

   $ 10,534,253       $ 7,449,766   

Subordinated Notes

     701,648         630,236   
  

 

 

    

 

 

 
   $ 11,235,901       $ 8,080,002   
  

 

 

    

 

 

 
Realized and Net Change in Unrealized Gains (Losses) on Financial Instruments on Financial Instruments on Which Fair Value Option was Elected

The following table presents the realized and net change in unrealized gains (losses) on financial instruments on which the fair value option was elected:

 

     Three Months Ended June 30,  
     2012     2011  
     Realized
Gains  (Losses)
    Net Change
in  Unrealized
Gains (Losses)
    Realized
Gains  (Losses)
    Net Change
in Unrealized
Gains (Losses)
 
          
          

Assets

        

Loans and Receivables

   $ —        $ (402   $ —        $ (287

Assets of Consolidated CLO Vehicles

        

Corporate Loans

     (63,992     12,481        22,880        (83,940

Corporate Bonds

     311        (3,386     102        (1,293

Other

     1,419        6,626        —          (1,247
  

 

 

   

 

 

   

 

 

   

 

 

 
   $ (62,262   $ 15,319      $ 22,982      $ (86,767
  

 

 

   

 

 

   

 

 

   

 

 

 

Liabilities

        

Liabilities of Consolidated CLO Vehicles

        

Senior Secured Notes

   $ 1      $ (21,509   $ (2,319   $ (92,519

Subordinated Notes

     —          42,247        —          (43,647
  

 

 

   

 

 

   

 

 

   

 

 

 
   $ 1      $ 20,738      $ (2,319   $ (136,166
  

 

 

   

 

 

   

 

 

   

 

 

 
     Six Months Ended June 30,  
     2012     2011  
     Realized
Gains  (Losses)
    Net Change
in Unrealized
Gains (Losses)
    Realized
Gains  (Losses)
    Net Change
in Unrealized
Gains (Losses)
 
          
          

Assets

        

Loans and Receivables

   $ —        $ (396   $ —        $ (287

Assets of Consolidated CLO Vehicles

        

Corporate Loans

     (24,718     301,712        65,112        (33,721

Corporate Bonds

     718        9,295        2,149        (1,322

Other

     1,539        10,107        480        4,128   
  

 

 

   

 

 

   

 

 

   

 

 

 
   $ (22,461   $ 320,718      $ 67,741      $ (31,202
  

 

 

   

 

 

   

 

 

   

 

 

 

Liabilities

        

Liabilities of Consolidated CLO Vehicles

        

Senior Secured Notes

   $ (43   $ (114,712   $ (7,714   $ (332,477

Subordinated Notes

     —          7,764        —          (67,704
  

 

 

   

 

 

   

 

 

   

 

 

 
   $ (43   $ (106,948   $ (7,714   $ (400,181
  

 

 

   

 

 

   

 

 

   

 

 

 
Information for Financial Instruments on Which Fair Value Option was Elected

The following table presents information for those financial instruments for which the fair value option was elected:

 

     As of June 30, 2012     As of December 31, 2011  
           For Financial Assets           For Financial Assets  
           Past Due (a)           Past Due (a)  
     Excess
(Deficiency)
of Fair Value
Over Principal
    Fair
Value
     Excess
(Deficiency)
of Fair Value
Over Principal
    Excess
(Deficiency)
of Fair Value
Over Principal
    Fair
Value
     Excess
(Deficiency)
of Fair Value
Over Principal
 
                
                
                

Loans and Receivables

   $ 1,738      $ —         $ —        $ (162   $ —         $ —     

Assets of Consolidated CLO Vehicles

              

Corporate Loans

     (837,123     61,771         (71,836     (674,496     17,574         (29,384

Corporate Bonds

     (7,505     —           —          (9,360     7,560         (2,656
  

 

 

   

 

 

    

 

 

   

 

 

   

 

 

    

 

 

 
   $ (842,890   $ 61,771       $ (71,836   $ (684,018   $ 25,134       $ (32,040
  

 

 

   

 

 

    

 

 

   

 

 

   

 

 

    

 

 

 

 

(a) Past due Corporate Loans and Corporate Bonds within CLO assets are classified as past due if contractual payments are more than one day past due.