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Variable Interest Entities and Consolidated Investment Products (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023 and 2022:

			Assets and Liabilities at Fair Value
			Total			Level 1			Level 2			Level 3
December 31, 2023
Assets
Money market funds			$	18,156		$	18,156		$	—		$	—
Equity securities - long position			42,693			40,838			1,855			—
Fixed income instruments - long position			315,183			—			309,110			6,073
Derivative assets			1,004			—			1,004			—
Short-term investments			5,215			—			5,215			—
Liabilities
Fixed income instruments - short position			7,392			—			7,392			—
Derivative liabilities			2,188			843			1,345			—
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			—

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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
-Name Accounting Standards Codification
-Section 50
-Paragraph 2C
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2C

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-3

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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- References

No definition available.

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