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STOCKHOLDERS’ EQUITY AND REDEEMABLE NONCONTROLLING INTERESTS (Tables)
 6 Months Ended
Jun. 30, 2023
Equity [Abstract]  
Schedule of Share Repurchase Authorized by Board of Directors
Share Repurchase Program—Since 2021 and through the six month period ended June 30, 2023, the Board of Directors of Lazard authorized the repurchase of Lazard Ltd Class A common stock (“common stock”), the only class of common stock of Lazard outstanding as set forth in the table below:
DateRepurchase
Authorization		Expiration
April 2021$300,000 December 31, 2022
February 2022$300,000 December 31, 2024
July 2022$500,000 December 31, 2024
Schedule of Shares Repurchased Under the Share Repurchase Program
The Company expects that the share repurchase program will continue to be used to offset a portion of the shares that have been or will be issued under the Lazard Ltd 2018 Incentive Compensation Plan, as amended (the “2018 Plan”). Pursuant to the share repurchase program, purchases have been made in the open market or through privately negotiated transactions. The rate at which the Company purchases shares in connection with the share repurchase program may vary from period to period due to a variety of factors. Purchases with respect to such program are set forth in the table below:
Six Months Ended June 30:Number of
Shares
Purchased		Average
Price Per
Share
202210,598,882$35.40 
20232,697,627$36.73 
Schedule of Accumulated Other Comprehensive Income (Loss), Net of Tax
Accumulated Other Comprehensive Income (Loss) (“AOCI”), Net of Tax—The tables below reflect the balances of each component of AOCI at June 30, 2023 and 2022 and activity during the three month and six month periods then ended:
Three Months Ended June 30, 2023
Currency
Translation
Adjustments		Employee
Benefit
Plans		Total
AOCI		Amount
Attributable to
Noncontrolling
Interests		Total
Lazard Ltd
AOCI
Balance, April 1, 2023$(142,385)$(140,571)$(282,956)$1 $(282,957)
Activity:
Other comprehensive income (loss) before reclassifications2,478 (2,585)(107)(2)(105)
Adjustments for items reclassified to earnings, net of tax- 1,176 1,176 - 1,176 
Net other comprehensive income (loss)2,478 (1,409)1,069 (2)1,071 
Balance, June 30, 2023$(139,907)$(141,980)$(281,887)$(1)$(281,886)
Six Months Ended June 30, 2023
Currency
Translation
Adjustments		Employee
Benefit
Plans		Total
AOCI		Amount
Attributable to
Noncontrolling
Interests		Total
Lazard Ltd
AOCI
Balance, January 1, 2023$(156,924)$(138,930)$(295,854)$- $(295,854)
Activity:
Other comprehensive income (loss) before reclassifications17,017 (5,386)11,631 (1)11,632 
Adjustments for items reclassified to earnings, net of tax- 2,336 2,336 - 2,336 
Net other comprehensive income (loss)17,017 (3,050)13,967 (1)13,968 
Balance, June 30, 2023$(139,907)$(141,980)$(281,887)$(1)$(281,886)
Three Months Ended June 30, 2022
Currency
Translation
Adjustments		Employee
Benefit
Plans		Total
AOCI		Amount
Attributable to
Noncontrolling
Interests		Total
Lazard Ltd
AOCI
Balance, April 1, 2022$(110,246)$(127,381)$(237,627)$(1)$(237,626)
Activity:
Other comprehensive income (loss) before reclassifications(61,700)8,287 (53,413)- (53,413)
Adjustments for items reclassified to earnings, net of tax205 805 1,010 - 1,010 
Net other comprehensive income (loss)(61,495)9,092 (52,403)- (52,403)
Balance, June 30, 2022$(171,741)$(118,289)$(290,030)$(1)$(290,029)
Six Months Ended June 30, 2022
Currency
Translation
Adjustments		Employee
Benefit
Plans		Total
AOCI		Amount
Attributable to
Noncontrolling
Interests		Total
Lazard Ltd
AOCI
Balance, January 1, 2022$(92,178)$(131,669)$(223,847)$- $(223,847)
Activity:
Other comprehensive income (loss) before reclassifications(79,690)11,726 (67,964)(1)(67,963)
Adjustments for items reclassified to earnings, net of tax127 1,654 1,781 - 1,781 
Net other comprehensive income (loss)(79,563)13,380 (66,183)(1)(66,182)
Balance, June 30, 2022$(171,741)$(118,289)$(290,030)$(1)$(290,029)
Schedule of Adjustments for Items Reclassified From AOCI
The table below reflects adjustments for items reclassified out of AOCI, by component, for the three month and six month periods ended June 30, 2023 and 2022:
Three Months Ended
June 30,		Six Months Ended
June 30,
2023202220232022
Currency translation losses (a)$- $205 $- $127 
Employee benefit plans:
Amortization relating to employee benefit plans (b)1,561 1,053 3,097 2,169 
Less - related income taxes385 248 761 515 
1,176 805 2,336 1,654 
Total reclassifications, net of tax$1,176 $1,010 $2,336 $1,781 
__________________________

(a)Represents currency translation losses reclassified from AOCI associated with restructuring and closing of certain of our offices. Such amounts are included in “revenue—other” on the condensed consolidated statements of operations.
(b)Included in the computation of net periodic benefit cost (see Note 13). Such amounts are included in “operating expenses—other” on the condensed consolidated statements of operations.
Schedule of Net Income (Loss) Attributable to Noncontrolling Interests
The tables below summarize net income (loss) attributable to noncontrolling interests for the three month and six month periods ended June 30, 2023 and 2022 and noncontrolling interests as of June 30, 2023 and December 31, 2022 in the Company’s condensed consolidated financial statements:
Net Income (Loss)
Attributable to Noncontrolling
Interests
Three Months Ended
June 30,		Six Months Ended
June 30,
2023202220232022
Edgewater$1,033 $3,518 $1,672 $10,506 
LFI Consolidated Funds2,604 (10,405)6,969 (13,156)
LGAC- 3,058 1,968 5,918 
Other- - 1 2 
Total$3,637 $(3,829)$10,610 $3,270 
Noncontrolling Interests as of
June 30,
2023		December 31,
2022
Edgewater$42,424 $44,681 
Profits interest participation rights13,472 10,792 
LFI Consolidated Funds- 74,164 
LGAC- (10,714)
Other11 13 
Total$55,907 $118,936