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Receivable from and Payable to Brokers and Clearing Organizations

9 Months Ended

Sep. 30, 2012

Receivable from and Payable to Brokers and Clearing Organizations

5. Receivable from and Payable to Brokers and Clearing Organizations

Expressed in thousands of dollars.

		September 30, 2012				December 31, 2011
Receivable from brokers and clearing organizations consist of:
Deposits paid for securities borrowed		$	189,241			$	217,353
Receivable from brokers			22,823				23,516
Securities failed to deliver			30,549				11,551
Clearing organizations			22,158				19,209
Omnibus accounts			25,767				15,907
Other			71,051				577
		$	361,589			$	288,113

		September 30, 2012				December 31, 2011
Payable to brokers and clearing organizations consist of:
Deposits received for securities loaned		$	219,155			$	318,834
Securities failed to receive			18,887				15,236
Clearing organizations and other			13,653				1,540
		$	251,695			$	335,610

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- Definition

The entire disclosure for Due to and from Broker-Dealers and Clearing Organizations, including data and tables. This may include amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-BRD

-Paragraph 24

-IssueDate 2006-05-01

-Chapter 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

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