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Trading and Available-For-Sale Securities at Fair Value (Tables) | 3 Months Ended
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Jun. 30, 2020
Trading and Available-For-Sale Securities at Fair Value |
Schedule of trading securities |
Schedule of Fair Value Measurements of Assets |
|  |  |  |  | Fair Value Measurements at |
|  |  |  |  | June 30, 2020 using |
|  |  |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant unobservable units |
|  | June 30, 2020 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Debt securities |  | $ | 117,422 |  |  | $ | 117,422 |  |  | $ | - |  |  | $ | - |
Equity securities |  |  | 59,662 |  |  |  | 48,029 |  |  |  | - |  |  |  | 11,633 |
Total trading securities |  | $ | 177,084 |  |  | $ | 165,451 |  |  | $ | - |  |  | $ | 11,633 |
Equity securities |  | $ | 1 |  |  | $ | - |  |  | $ | - |  |  | $ | 1 |
Total available-for-sale securities, at fair value |  | $ | 1 |  |  | $ | - |  |  | $ | - |  |  | $ | 1 |
|  |  |  |  | Fair Value Measurements at |
|  |  |  |  | March 31, 2020 using |
|  |  |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant unobservable units |
|  | March 31, 2020 |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Debt securities |  | $ | 87,014 |  |  | $ | 87,014 |  |  | $ | - |  |  | $ | - |
Equity securities |  |  | 69,530 |  |  |  | 58,271 |  |  |  | - |  |  |  | 11,259 |
Total trading securities |  | $ | 156,544 |  |  | $ | 145,285 |  |  | $ | - |  |  | $ | 11,259 |
Equity securities |  | $ | 1 |  |  | $ | - |  |  | $ | - |  |  | $ | 1 |
Debt securities |  |  | 405 |  |  |  | - |  |  |  | 405 |  |  |  | - |
Certificate of deposit |  |  | 5,076 |  |  |  | - |  |  |  | 5,076 |  |  |  | - |
Mutual investment funds |  |  | 672 |  |  |  | 672 |  |  |  | - |  |  |  | - |
Preferred shares |  |  | 284 |  |  |  | - |  |  |  | 284 |  |  |  | - |
Total available-for-sale securities, at fair value |  | $ | 6,438 |  |  | $ | 672 |  |  | $ | 5,765 |  |  | $ | 1 |
Schedule of Significant unobservable inputs relevant to determination of fair value |
Type |  | Valuation Technique |  | FV as of June 30, 2020 |  |  | FV as of March 31, 2020 |  |  | Significant Unobservable Inputs |  | % |
Equity securities |  | DCF |  | $ | 11,259 |  |  | $ | 11,259 |  |  | Discount rate |  |  | 9.50 | %
|  |  |  |  |  |  |  |  |  |  |  | Estimated number of years |  |  | 9 years |
Equity securities |  | DCF |  | $ | 374 |  |  |  | - |  |  | Discount rate |  |  | 20.3 | %
|  |  |  |  |  |  |  |  |  |  |  | Estimated number of years |  |  | 10 years |
Schedule of investments |
|  | Trading securities |  |  | Available-for-sale securities |
Balance as of March 31, 2020 |  | $ | 11,259 |  |  | $ | 1 |
Purchase of investments that use Level 3 inputs |  |  | 374 |  |  |  | - |
Balance as of June 30, 2020 |  | $ | 11,633 |  |  | $ | 1 |
|  | Trading securities |  |  | Available-for-sale securities |
Balance as of March 31, 2019 |  | $ | 504 |  |  | $ | 2 |
Sale of investments that use Level 3 inputs |  |  | (497 | ) |  |  | - |
Purchase of investments that use Level 3 inputs |  |  | 10,430 |  |  |  | - |
Revaluation of investments that use Level 3 inputs |  |  | 829 |  |  |  | - |
Foreign currency translation |  |  | (7 | ) |  |  | - |
Balance as of March 31, 2020 |  | $ | 11,259 |  |  | $ | 2 |
|  | June 30, 2020 |
|  | Assets measured at amortized cost |  |  | Unrealized loss accumulated in other comprehensive income/(loss) |  |  | Assets measured at fair value |
Equity securities |  | $ | 1 |  |  | $ | - |  |  | $ | 1 |
Balance as of June 30, 2020 |  | $ | 1 |  |  | $ | - |  |  | $ | 1 |
|  | March 31, 2020 |
|  | Assets measured at amortized cost |  |  | Unrealized loss accumulated in other comprehensive income/(loss) |  |  | Assets measured at fair value |
Certificate of deposit |  | $ | 5,050 |  |  | $ | 26 |  |  | $ | 5,076 |
Mutual investment funds |  |  | 696 |  |  |  | (24 | ) |  |  | 672 |
Debt securities |  |  | 456 |  |  |  | (51 | ) |  |  | 405 |
Preferred shares |  |  | 306 |  |  |  | (22 | ) |  |  | 284 |
Equity securities |  |  | 1 |  |  |  | - |  |  |  | 1 |
Balance as of March 31, 2020 |  | $ | 6,509 |  |  | $ | (71 | ) |  | $ | 6,438 |

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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities. + References No definition available. + Details
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