XML 56 R39.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Fair Value Measurements (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2024
Fair Value Measurements [Abstract] |
Schedule of Assets and Liabilities Measured at Fair Value | The tables below summarize the categorization of the Company’s assets and liabilities measured at fair value. During the three and six months ended June 30, 2024 and 2023, there were no transfers between Levels 2 and 3.
|  | June 30, 2024
|  | Total |  | Level 1 |  | Level 2 |  | Level 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | 12,972 |  |  | $ | 12,972 |  |  | $ | — |  |  | $ | — |
Financial instruments owned, at fair value: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ETFs |  |  | 45,126 |  |  |  | 45,126 |  |  |  | — |  |  |  | — |
Pass-through GSEs |  |  | 9,892 |  |  |  | — |  |  |  | 9,892 |  |  |  | — |
Other assets—seed capital (WisdomTree Digital Funds): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasuries |  |  | 5,223 |  |  |  | — |  |  |  | 5,223 |  |  |  | — |
Equities |  |  | 7,641 |  |  |  | 7,641 |  |  |  | — |  |  |  | — |
Fixed income |  |  | 1,901 |  |  |  | 1,010 |  |  |  | 891 |  |  |  | — |
Total |  | $ | 82,755 |  |  | $ | 66,749 |  |  | $ | 16,006 |  |  | $ | — |
Non-recurring fair value measurements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fnality International Limited—Series B-1 Preference Shares(1) |  | $ | 8,288 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,288 |
(1) Fair value determined on June 17, 2024.
|  | December 31, 2023
|  | Total |  | Level 1 |  | Level 2 |  | Level 3
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | 50,226 |  |  | $ | 50,226 |  |  | $ | — |  |  | $ | — |
Financial instruments owned, at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ETFs |  |  | 35,181 |  |  |  | 35,181 |  |  |  | — |  |  |  | — |
Pass-through GSEs |  |  | 10,240 |  |  |  | — |  |  |  | 10,240 |  |  |  | — |
Other assets—seed capital (WisdomTree Digital Funds) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. treasuries |  |  | 5,007 |  |  |  | — |  |  |  | 5,007 |  |  |  | — |
Equities |  |  | 6,337 |  |  |  | 6,337 |  |  |  | — |  |  |  | — |
Fixed income |  |  | 1,957 |  |  |  | 1,008 |  |  |  | 949 |  |  |  | — |
Total |  | $ | 108,948 |  |  | $ | 92,752 |  |  | $ | 16,196 |  |  | $ | — |
Non-recurring fair value measurements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fnality International Limited—Series B-1 Preference Shares(1) |  |  | 9,684 |  |  |  | — |  |  |  | — |  |  |  | 9,684 |
Other investments(2) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 9,684 |  |  | $ | — |  |  | $ | — |  |  | $ | 9,684 |
(1) Fair value determined on October 31, 2023. (2) Fair value determined on September 30, 2023.

X
- Definition Tabular disclosure of financial instrument measured at fair value on recurring or nonrecurring basis. Includes, but is not limited to, instrument classified in shareholders' equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration