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Investments

9 Months Ended

Sep. 30, 2018

Investments, Debt and Equity Securities [Abstract]

Investments

Investments

At September 30, 2018 and December 31, 2017, Federated held investments in Separate Accounts of $6.4 million and $6.3 million, respectively, and investments in fluctuating-value Federated Funds of $2.0 million and $1.6 million, respectively, that were included in Investments—Affiliates and Other on the Consolidated Balance Sheets.

Federated's investments held in Separate Accounts as of September 30, 2018 and December 31, 2017, were primarily composed of domestic debt securities ($3.0 million at the end of both periods) and stocks of large U.S. and international companies ($2.7 million and $2.6 million, respectively).

Federated consolidates certain Federated Funds into its Consolidated Financial Statements as a result of Federated's controlling financial interest in these Federated Funds (see Note (7)). All investments held by these Federated Funds were included in Investments—Consolidated Investment Companies on Federated's Consolidated Balance Sheets.

Federated's investments held by consolidated Federated Funds as of September 30, 2018 and December 31, 2017, were primarily composed of domestic and foreign debt securities ($29.6 million and $39.2 million, respectively) and stocks of small and medium-sized companies ($3.8 million at December 31, 2017).

The following table presents gains and losses recognized in Gain (Loss) on Securities, net on the Consolidated Statements of Income in connection with Federated's investments:

		Three Months Ended								Nine Months Ended
		September 30,								September 30,
(in thousands)		2018				2017				2018				2017
Investments—Consolidated Investment Companies
Unrealized Gains (Losses)		$	606			$	(437	)		$	(1,737	)		$	659
Realized Gains1		99				1,110				1,424				3,184
Realized Losses1		(623		)		(66		)		(1,521		)		(765		)
Net Gains (Losses) on Investments—Consolidated Investment Companies		82				607				(1,834		)		3,078
Investments—Affiliates and Other
Unrealized Gains (Losses) Recognized on Securities Still Held		142				89				(64		)		360
Net Realized Gains Recognized on Securities Sold1		37				971				162				3,025
Net Gains on Investments—Affiliates and Other		179				1,060				98				3,385
Gain (Loss) on Securities, net		$	261			$	1,667			$	(1,736	)		$	6,463

1  Realized gains and losses are computed on a specific-identification basis.

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- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-URI http://asc.fasb.org/subtopic&trid=2209399

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-URI http://asc.fasb.org/subtopic&trid=2324412

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-URI http://asc.fasb.org/topic&trid=2196928

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 320
-URI http://asc.fasb.org/subtopic&trid=2176304

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