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v3.23.2

DERIVATIVES - Schedule of gains (losses) recorded in income (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022
Not designated as hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | $ 7,737 | $ 375,716 | $ (83,943) | $ 371,443
Hedged Items | 333 | (371,421) | 97,424 | (373,602)
Income Statement Impact | 8,070 | 4,295 | 13,481 | (2,159)
Crypto asset borrowings with embedded derivatives | Designated as fair value hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | 3,159 | 355,071 | (88,555) | 360,069
Hedged Items | 333 | (356,416) | 48,933 | (361,340)
Income Statement Impact | 3,492 | (1,345) | (39,622) | (1,271)
Crypto asset borrowings with embedded derivatives | Not designated as hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | 196 | 6,626 | 196 | 6,626
Hedged Items | 0 | 0 | 0 | 0
Income Statement Impact | 196 | 6,626 | 196 | 6,626
Crypto asset futures | Designated as fair value hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | 5 | 15,678 | (43,111) | 13,012
Hedged Items | 0 | (15,005) | 48,491 | (12,262)
Income Statement Impact | 5 | 673 | 5,380 | 750
Crypto asset futures | Not designated as hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | 455 | 1,181 | 402 | (511)
Hedged Items | 0 | 0 | 0 | 0
Income Statement Impact | 455 | 1,181 | 402 | (511)
Accounts receivable denominated in crypto assets | Not designated as hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | 4,156 | (5,350) | 47,080 | (10,263)
Hedged Items | 0 | 0 | 0 | 0
Income Statement Impact | 4,156 | (5,350) | 47,080 | (10,263)
Other payables denominated in crypto assets | Not designated as hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | 405 | 2,510 | 844 | 2,510
Hedged Items | 0 | 0 | 0 | 0
Income Statement Impact | 405 | 2,510 | 844 | 2,510
Crypto assets pledged as collateral | Not designated as hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | (196) | 0 | (196) | 0
Hedged Items | 0 | 0 | 0 | 0
Income Statement Impact | (196) | 0 | (196) | 0
Other | Not designated as hedging instruments |  |  |  |
Derivative [Line Items] |  |  |  |
Derivatives | (443) | 0 | (603) | 0
Hedged Items | 0 | 0 | 0 | 0
Income Statement Impact | $ (443) | $ 0 | $ (603) | $ 0

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- Definition Amount of gain (loss) from the increase (decrease) in fair value of derivative and nonderivative instruments designated as fair value hedging instruments recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 815 -SubTopic 25 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480238/815-25-50-1 + Details
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- Definition Amount of the increase (decrease) in fair value of the hedged item in a fair value hedge recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 815 -SubTopic 25 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480238/815-25-50-1 + Details
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480237/815-40-50-5 + Details
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