v2.4.1.9
FAIR VALUE OPTION (Tables)
3 Months Ended
Mar. 31, 2015
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:

 

     March 31,
2015
     December 31,
2014
 

Assets

     

Loans and Receivables

   $ 40,691       $ 40,397   

Equity and Preferred Securities

     103,971         102,907   

Assets of Consolidated CLO Vehicles

     

Corporate Loans

     5,902,169         6,279,592   

Corporate Bonds

     322,696         292,690   

Other

     75,387         44,513   
  

 

 

    

 

 

 
   $ 6,444,914       $ 6,760,099   
  

 

 

    

 

 

 

Liabilities

     

Liabilities of Consolidated CLO Vehicles

     

Senior Secured Notes

   $ 6,587,954       $ 6,448,352   

Subordinated Notes

     345,793         348,752   
  

 

 

    

 

 

 
   $ 6,933,747       $ 6,797,104   
  

 

 

    

 

 

 
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 March 31,  
     2015     2014  
     Realized
Gains (Losses)
    Net Change
in Unrealized
Gains (Losses)
    Realized
Gains (Losses)
    Net Change
in Unrealized
Gains (Losses)
 

Assets

        

Loans and Receivables

   $ —        $ (1,875   $ —        $ —     

Equity and Preferred Securities

     (185     (2,828     (584     5,118   

Assets of Consolidated CLO Vehicles

        

Corporate Loans

     6,656        67,619        (38,242     15,059   

Corporate Bonds

     (1,105     3,916        1,098        252   

Other

     1,955        (376     14,997        (3,118
  

 

 

   

 

 

   

 

 

   

 

 

 
   $ 7,321      $ 66,456      $ (22,731   $ 17,311   
  

 

 

   

 

 

   

 

 

   

 

 

 

Liabilities

        

Liabilities of Consolidated CLO Vehicles

        

Senior Secured Notes

   $ —        $ (28,071   $ (2,538   $ (55,874

Subordinated Notes

     —          20,565        —          36,955   
  

 

 

   

 

 

   

 

 

   

 

 

 
   $ —        $ (7,506   $ (2,538   $ (18,919
  

 

 

   

 

 

   

 

 

   

 

 

 
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:

 

     March 31, 2015     December 31, 2014  
           For Financial Assets
Past Due (a)
          For Financial Assets
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

   $ (7,273   $ —         $ —        $ (5,323   $ —         $ —     

Assets of Consolidated CLO Vehicles

              

Corporate Loans

     (83,924     2,875         (25,514     (197,580     4,369         (21,876

Corporate Bonds

     (2,324     —           —          (7,814     —           —     
  

 

 

   

 

 

    

 

 

   

 

 

   

 

 

    

 

 

 
   $ (93,521   $ 2,875       $ (25,514   $ (210,717   $ 4,369       $ (21,876
  

 

 

   

 

 

    

 

 

   

 

 

   

 

 

    

 

 

 

 

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