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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Of Certain Financial Assets And Liabilities

The fair value of certain financial assets and liabilities of the Company was determined using the following inputs:

						December 31, 2013
						Fair Value Measurements at Reporting Date Using
		Total				Quoted Prices in Active  Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
Assets
Equity available-for-sale securities		$	11,633			$	11,633			$	—			$	—
Fixed-income available-for-sale securities		71,690				—				71,690				—
Fixed income securities owned		21,133				—				21,133				—
Trading securities		4,849				4,849				—				—
		$	109,305			$	16,482			$	92,823			$	—

						December 31, 2012
						Fair Value Measurements at Reporting Date Using
		Total				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
Assets
Equity available-for-sale securities		$	15,926			$	15,926			$	—			$	—
Fixed-income available-for-sale securities		59,943				—				59,943				—
Fixed income securities owned		20,088				—				20,088				—
Trading securities		5,909				4,706				—				1,203
		$	101,866			$	20,632			$	80,031			$	1,203

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation

The table below presents a reconciliation for all assets and liabilities of the Company measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the period from January 1, 2012 to December 31, 2013:

	Trading Securities
Balance, January 1, 2012	$	52,623
Purchases	13
Issuances	—
Principal prepayments and settlements	(10,728		)
Sales	(53,920		)
Total gains or (losses) (realized/unrealized):
Included in earnings	13,215
Included in other comprehensive income	—
Transfers in and out of Level 3	—
Balance, December 31, 2012	$	1,203
Purchases	—
Issuances	—
Principal prepayments and settlements	(1,167		)
Sales	—
Total gains or (losses) (realized/unrealized):
Included in earnings	(36		)
Included in other comprehensive income	—
Transfers in and out of Level 3	—
Balance, December 31, 2013	$	—

X

- 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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19279-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, 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://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19190-110258

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