XML 37 R27.htm IDEA: XBRL DOCUMENT v3.23.2

Variable Interest Entities and Consolidated Investment Products (Tables)

6 Months Ended

Jun. 30, 2023

Fair Value Measurements, Recurring and Non-recurring [Abstract]

Variable Interest Entities and Consolidated Investment Products

The following tables present the fair value hierarchy levels of assets and liabilities held by CIPs measured at fair value as of June 30, 2023 and December 31, 2022:

			Assets and Liabilities at Fair Value
			Total						Level 1						Level 2						Level 3
June 30, 2023
Assets
Money market funds			$	28,323					$	28,323					$	—					$	—
Equity securities - long position			37,086						34,916						2,170						—
Fixed income instruments - long position			291,089						—						286,625						4,464
Derivative assets			2,003						832						1,171						—
Short term investments			23,805						—						23,805						—
Liabilities
Fixed income instruments - short position			$	10,048					$	—					$	10,048					$	—
Derivative liabilities			5,621						3,405						2,216						—

			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						—

CIP balances included in the Company’s unaudited condensed consolidated statements of financial condition were as follows:

			As of June 30, 2023						As of December 31, 2022
Net CIP assets included in the table above			$	366,637					$	260,132
Net CIP assets/(liabilities) not included in the table above			(32,061)						(18,105)
Total Net CIP assets			334,576						242,027
Less: redeemable noncontrolling interests			206,288						135,280
Artisan’s direct equity investment in CIPs			$	128,288					$	106,747

X

- Definition

Fair Value Measurements, Recurring and Non-recurring [Abstract]

+ References

No definition available.

+ Details

Name:	apam_FairValueMeasurementsRecurringandNonrecurringAbstract
Namespace Prefix:	apam_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

+ Details

Name:	us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration