XML 81 R15.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Marketable Securities | 12 Months Ended
--- | ---
Dec. 31, 2014
Marketable Securities [Abstract] |
Marketable Securities | Marketable Securities Investments Available For Sale Investments available for sale classified as non-current assets consist of:
|  | At December 31, 2014
|  | Cost |  | Gross Unrealized Gains |  | Gross Unrealized (Losses) |  | Fair Value
SEI-sponsored mutual funds |  | $ | 8,685 |  |  | $ | 134 |  |  | $ | (95 | ) |  | $ | 8,724 |
Equities and other mutual funds |  | 2,695 |  |  | 169 |  |  | — |  |  | 2,864 |
Debt securities |  | 64,333 |  |  | 1,688 |  |  | — |  |  | 66,021 |
|  | $ | 75,713 |  |  | $ | 1,991 |  |  | $ | (95 | ) |  | $ | 77,609 |
|  | At December 31, 2013
|  | Cost |  | Gross Unrealized Gains |  | Gross Unrealized (Losses) |  | Fair Value
SEI-sponsored mutual funds |  | $ | 7,612 |  |  | $ | 1,242 |  |  | $ | — |  |  | $ | 8,854 |
Equities and other mutual funds |  | 2,615 |  |  | 164 |  |  | — |  |  | 2,779 |
Debt securities |  | 71,280 |  |  | 410 |  |  | — |  |  | 71,690 |
|  | $ | 81,507 |  |  | $ | 1,816 |  |  | $ | — |  |  | $ | 83,323 |
Net unrealized holding gains at December 31, 2014 and 2013 were $1,193 (net of income tax expense of $703) and $1,386 (net of income tax expense of $430), respectively. These net unrealized gains are reported as a separate component of Accumulated other comprehensive (loss) income on the accompanying Consolidated Balance Sheets. There were gross realized gains of $1,401 and gross realized losses of $448 from available-for-sale securities during 2014. In 2013, there were gross realized gains of $1,236 and gross realized losses of $772 from available-for-sale securities. There were no material gross realized gains or losses from available-for-sale securities during 2012. Gains and losses from available-for-sale securities, including amounts reclassified from accumulated comprehensive income, are reflected in Net gain from investments on the accompanying Consolidated Statements of Operations. Investments in Affiliated Funds The Company has an investment related to the startup of investment funds sponsored by LSV. The Company records this investment on the accompanying Consolidated Balance Sheets at fair value. Unrealized gains and losses from the change in fair value of these funds are recognized in Net gain from investments on the accompanying Consolidated Statements of Operations. The investment primarily consists of U.S. dollar denominated funds that invests in equity securities of Canadian, Australian and Japanese companies. The underlying securities held by the funds are translated into U.S. dollars within the funds. The funds had a fair value of $4,523 and $4,849 at December 31, 2014 and 2013, respectively. The Company recognized losses of $326 and gains of $143 and $1,004 from the change in fair value of the funds during 2014, 2013 and 2012, respectively. Securities Owned The Company’s broker-dealer subsidiary, SIDCO, has investments in U.S. government agency and commercial paper securities with maturity dates less than one year. These investments are reflected as Securities owned on the accompanying Consolidated Balance Sheets. Due to specialized accounting practices applicable to investments by broker-dealers, the securities are reported at fair value and changes in fair value are recorded in current period earnings. The securities had a fair value of $21,175 and $21,133 at December 31, 2014 and 2013, respectively. There were no material net gains or losses from the change in fair value of the securities during 2014, 2013 and 2012.

X
- Details
Name: | us-gaap_MarketableSecuritiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.4) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2,12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 + Details
Name: | us-gaap_MarketableSecuritiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration