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Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2016

Fair Value Disclosures [Abstract]

Classes of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table presents fair value measurements for classes of Federated’s financial assets and liabilities measured at fair value on a recurring basis:

(in thousands)		Level 1				Level 2				Level 3				NAV Practical Expedient3				Total
March 31, 2016
Financial Assets
Cash and cash equivalents		$	147,762			$	0			$	0			$	0			$	147,762
Available-for-sale equity securities		107,191				0				0				24,789				131,980
Trading securities—equity		12,922				117				0				5,409				18,448
Trading securities—debt		0				43,828				0				0				43,828
Other1		0				175				910				0				1,085
Total financial assets		$	267,875			$	44,120			$	910			$	30,198			$	343,103
Financial Liabilities
Acquisition-related future consideration liabilities		$	0			$	0			$	2,090			$	0			$	2,090
Other2		85				0				469				0				554
Total financial liabilities		$	85			$	0			$	2,559			$	0			$	2,644
December 31, 20153
Financial Assets
Cash and cash equivalents		$	172,628			$	0			$	0			$	0			$	172,628
Available-for-sale equity securities		117,422				0				0				24,326				141,748
Trading securities—equity		15,900				65				0				7,433				23,398
Trading securities—debt		0				9,041				0				0				9,041
Other1		4				17				910				0				931
Total financial assets		$	305,954			$	9,123			$	910			$	31,759			$	347,746
Financial Liabilities
Acquisition-related future consideration liabilities		$	0			$	0			$	2,161			$	0			$	2,161
Other2		2,681				59				469				0				3,209
Total financial liabilities		$	2,681			$	59			$	2,630			$	0			$	5,370

1 Amounts include structured trade finance loans held by Federated as well as futures contracts and/or foreign currency forward contracts held within certain consolidated Federated Funds.

2 Amounts may include investments sold short, foreign currency forward contracts and/or futures contracts held within certain consolidated Federated Funds, as well as certain liabilities attributable to structured trade finance loans held by Federated.

3 Investments that calculate NAV as a practical expedient were recategorized and are no longer included in Level 2 as of December 31, 2015 (see Note (2) for additional information).

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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=36462937&loc=d3e19190-110258

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