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Investment Securities

9 Months Ended

Sep. 30, 2022

Investments, Debt and Equity Securities [Abstract]

Investment Securities

Note 3. Investment Securities

The disclosures below include details of Artisan’s investments, excluding money market funds and consolidated investment products. Investments held by consolidated investment products are described in Note 6, “Variable Interest Entities and Consolidated Investment Products”.

			As of September 30, 2022						As of December 31, 2021
Investments in equity securities			$	69,540					$	37,179
Investments in equity securities accounted for under the equity method			8,700						10,699
Total investment securities			$	78,240					$	47,878

Artisan’s investments in equity securities consist of investments in Artisan Funds, Artisan Global Funds and Artisan Private Funds. As of September 30, 2022 and December 31, 2021, Artisan held investment securities of $57.3 million and $36.5 million, respectively, related to funded long-term incentive compensation plans. Unrealized gain (loss) related to investment securities held at the end of the periods indicated below were as follows:

			For the Three Months Ended September 30,												For the Nine Months Ended September 30,
			2022						2021						2022						2021
Unrealized gain (loss) on investment securities held at the end of the period			$	(6,675)					$	(2,098)					$	(24,145)					$	1,516

Other net investment gain (loss) is presented within the non-operating income (expense) section of the Consolidated Statements of Operations. The components of other net investment gain (loss) are as follows:

			For the Three Months Ended September 30,												For the Nine Months Ended September 30,
			2022						2021						2022						2021
Net investment gain (loss) on nonconsolidated seed investments			$	(1,649)					$	(1,741)					$	(4,585)					$	113
Net investment gain (loss) on franchise capital investments			(3,987)						(357)						(19,192)						2,117
Other			73						(11)						48						(208)
Other net investment gain (loss)			$	(5,563)					$	(2,109)					$	(23,729)					$	2,022

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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 https://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 https://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 https://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 https://asc.fasb.org/subtopic&trid=2176304

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher SEC
-Name Regulation S-K (SK)
-Number 229
-Section 1403
-Paragraph (b)

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