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6. Trading and Available-For-Sale Securities at Fair Value (Tables) | 12 Months Ended
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Mar. 31, 2019
Debt Securities, Available-for-sale [Abstract] |
Schedule of trading securities |
|  | March 31, 2019 |  | March 31, 2018 (Recast)
Equity securities |  | $ 105,017 |  | $ 177,339
Debt securities |  | 62,691 |  | 34,986
Mutual investment funds |  | 241 |  | 270
Total trading securities |  | $ 167,949 |  | $212,595
Equity securities |  | $ 2 |  | $ 240
Total available-for-sale securities, at fair value |  | $ 2 |  | $ 240
Assets at fair value on a recurring basis | The following tables present trading securities assets in the Consolidated Financial Statements or disclosed in the Notes to the Consolidated Financial Statements at fair value on a recurring basis as of March 31, 2019 and March 31, 2018:
|  |  |  | Fair Value Measurements at
|  |  |  | March 31, 2019 using
|  |  |  | Quoted Prices in Active Markets for Identical Assets |  | Significant Other Observable Inputs |  | Significant unobservable units
|  | March 31, 2019 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Equity securities |  | $ 105,017 |  | $ 105,017 |  | $ - |  | $ -
Debt securities |  | 62,691 |  | 62,187 |  | - |  | 504
Mutual investment funds |  | 241 |  | 241 |  | - |  | -
Total trading securities |  | $ 167,949 |  | $ 167,445 |  | $ - |  | $ 504
|  |  |  | Fair Value Measurements at
|  |  |  | March 31, 2018 (Recast) using
|  |  |  | Quoted Prices in Active Markets for Identical Assets |  | Significant Other Observable Inputs |  | Significant unobservable units
|  | March 31, 2018 (Recast) |  | (Level 1) |  | (Level 2) |  | (Level 3)
Equity securities |  | $ 177,339 |  | $ 177,339 |  | $ - |  | $ -
Debt securities |  | 34,986 |  | 34,986 |  | - |  | -
Mutual investment funds |  | 270 |  | 270 |  | - |  | -
Total trading securities |  | $212,595 |  | $212,595 |  | $ - |  | $ -
The table below presents the Valuation Techniques and Significant Level 3 Inputs used in the valuation as of March 31, 2019. The table is not intended to be all inclusive, but instead captures the significant unobservable inputs relevant to determination of fair value.
Type | Valuation Technique | FV as of March 31,2019 | Significant Unobservable Inputs | %
Corporate bonds | DCF | $ 504 | Discount rate | 11.3%
The following table provides a reconciliation of the beginning and ending balances for investments that use Level 3 inputs for the year ended March 31, 2019:
|  | Amount
Balance as of March 31, 2018 (Recast) |  | $ -
Transfer between Level 1 and Level 3 |  | 507
Foreign currency translation |  | (3)
Balance as of March 31, 2019 |  | $ 504
|  |  |  | March 31, 2019 |  |
|  | Assets measured at amortized cost |  | Unrealized gain accumulated in other comprehensive income/(loss) |  | Assets measured at fair value
Equity securities |  | $ 1 |  | $ 1 |  | $ 2
Available-for-sale securities, at fair value |  | $ 1 |  | $ 1 |  | $ 2
|  |  |  | March 31, 2018 (Recast) |  |
|  | Assets measured at amortized cost |  | Unrealized loss accumulated in other comprehensive income/(loss) |  | Assets measured at fair value
Equity securities |  | $ 261 |  | $ (21) |  | $ 240
Available-for-sale securities, at fair value |  | $ 261 |  | $ (21) |  | $ 240

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258 + Details
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