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Variable Interest Entities and Consolidated Investment Products (Tables)

12 Months Ended

Dec. 31, 2022

Fair Value Disclosures [Abstract]

Fair Value Measurements, Recurring and Nonrecurring

The following tables present the fair value hierarchy levels of assets and liabilities held by CIPs measured at fair value as of December 31, 2022 and 2021:

			Assets and Liabilities at Fair Value
			Total			Level 1			Level 2			Level 3
December 31, 2022
Assets
Money market funds			$	25,140		$	25,140		$	—		$	—
Equity securities - long position			32,388			30,179			2,209			—
Fixed income instruments - long position			216,638			—			212,368			4,270
Derivative assets			951			74			877			—
Short term investments			5,766			—			5,766			—
Liabilities
Equity securities - short position			$	256		$	256		$	—		$	—
Fixed income instruments - short position			17,273			—			17,273			—
Derivative liabilities			3,222			2,462			760			—
December 31, 2021
Assets
Money market funds			$	7,908		$	7,908		$	—		$	—
Equity securities - long position			33,583			31,838			1,745			—
Fixed income instruments - long position			161,177			—			156,240			4,937
Derivative assets			241			—			241			—
Liabilities
Equity securities - short position			$	3,427		$	3,427		$	—		$	—
Fixed income instruments - short position			15,570			—			15,570			—
Derivative liabilities			182			4			178			—

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- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2C
-URI https://asc.fasb.org/extlink&oid=126976982&loc=SL7498348-110258

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bb)
-URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258

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- References

No definition available.

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