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v3.23.3

Fair value measurements (Tables) | 9 Months Ended
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Sep. 30, 2023
Fair Value Disclosures [Abstract] |
Schedule of Investments in Company-Sponsored Funds | The following table provides information about the Company's investments in Company-sponsored funds as of September 30, 2023:
(Expressed in thousands) |  |  |  |  |  |  |
| Fair Value |  | Unfunded Commitments |  | Redemption Frequency |  | Redemption Notice Period
Hedge funds (1) | $ | 459 |  |  | $ | — |  |  | Quarterly - Annually |  | 30 - 120 Days
Private equity funds (2) | 10,971 |  |  | 2,367 |  |  | N/A |  | N/A
| $ | 11,430 |  |  | $ | 2,367 |  |  |  |  |
(1) Includes investments in hedge funds and hedge fund of funds that pursue long/short, event-driven, and activist strategies. (2) Includes private equity funds and private equity fund of funds with diversified portfolios focusing on but not limited to technology companies, venture capital and global natural resources. The following table provides information about the Company's investments in Company-sponsored funds as of December 31, 2022:
(Expressed in thousands) |  |  |  |  |  |  |
| Fair Value |  | Unfunded Commitments |  | Redemption Frequency |  | Redemption Notice Period
Hedge funds (1) | $ | 574 |  |  | $ | — |  |  | Quarterly - Annually |  | 30 - 120 Days
Private equity funds (2) | 8,221 |  |  | 3,018 |  |  | N/A |  | N/A
| $ | 8,795 |  |  | $ | 3,018 |  |  |  |  |
(1) Includes investments in hedge funds and hedge fund of funds that pursue long/short, event-driven, and activist strategies. (2) Includes private equity funds and private equity fund of funds with diversified portfolios focusing on but not limited to technology companies, venture capital and global natural resources.
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis | The Company's assets and liabilities, recorded at fair value on a recurring basis as of September 30, 2023 and December 31, 2022, have been categorized based upon the above fair value hierarchy as follows: Assets and liabilities measured at fair value on a recurring basis as of September 30, 2023:
(Expressed in thousands) |  |  |  |  |  |  |
| Fair Value Measurements as of September 30, 2023
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets |  |  |  |  |  |  |
Deposits with clearing organizations | $ | 34,970 |  |  | $ | — |  |  | $ | — |  |  | $ | 34,970 |
Securities owned: |  |  |  |  |  |  |
U.S. Treasury securities | 710,730 |  |  | — |  |  | — |  |  | 710,730 |
U.S. Agency securities | — |  |  | 2 |  |  | — |  |  | 2 |
Sovereign obligations | — |  |  | 261 |  |  | — |  |  | 261 |
Corporate debt and other obligations | — |  |  | 23,079 |  |  | — |  |  | 23,079 |
Mortgage and other asset-backed securities | — |  |  | 6,664 |  |  | — |  |  | 6,664 |
Municipal obligations | — |  |  | 61,735 |  |  | — |  |  | 61,735 |
Convertible bonds | — |  |  | 19,028 |  |  | — |  |  | 19,028 |
Corporate equities | 29,360 |  |  | — |  |  | — |  |  | 29,360 |
Money markets | — |  |  | 373 |  |  | — |  |  | 373 |
Auction rate securities | — |  |  | — |  |  | 2,713 |  |  | 2,713 |
Securities owned, at fair value | 740,090 |  |  | 111,142 |  |  | 2,713 |  |  | 853,945 |
Investments (1) | 3,976 |  |  | 12,084 |  |  | — |  |  | 16,060 |
Derivative contracts: |  |  |  |  |  |  |
Futures | 1 |  |  | — |  |  | — |  |  | 1 |
TBAs | — |  |  | 153 |  |  | — |  |  | 153 |
Derivative contracts, total | 1 |  |  | 153 |  |  | — |  |  | 154 |
Total | $ | 779,037 |  |  | $ | 123,379 |  |  | $ | 2,713 |  |  | $ | 905,129 |
Liabilities |  |  |  |  |  |  |
Securities sold but not yet purchased: |  |  |  |  |  |  |
U.S. Treasury securities | $ | 12,505 |  |  | $ | — |  |  | $ | — |  |  | $ | 12,505 |
Corporate debt and other obligations | — |  |  | 13,799 |  |  | — |  |  | 13,799 |
Mortgage and other asset-backed securities | — |  |  | 143 |  |  | — |  |  | 143 |
Convertible bonds | — |  |  | 8,117 |  |  | — |  |  | 8,117 |
Corporate equities | 11,013 |  |  | — |  |  | — |  |  | 11,013 |
Securities sold but not yet purchased, at fair value | 23,518 |  |  | 22,059 |  |  | — |  |  | 45,577 |
Derivative contracts: |  |  |  |  |  |  |
Futures | 1,874 |  |  | — |  |  | — |  |  | 1,874 |
TBAs | — |  |  | 146 |  |  | — |  |  | 146 |
Derivative contracts, total | 1,874 |  |  | 146 |  |  | — |  |  | 2,020 |
Total | $ | 25,392 |  |  | $ | 22,205 |  |  | $ | — |  |  | $ | 47,597 |
(1) Included in other assets on the condensed consolidated balance sheet. Assets and liabilities measured at fair value on a recurring basis as of December 31, 2022:
(Expressed in thousands) |  |  |  |  |  |  |
| Fair Value Measurements as of December 31, 2022
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets |  |  |  |  |  |  |
Deposits with clearing organizations | $ | 24,937 |  |  | $ | — |  |  | $ | — |  |  | $ | 24,937 |
Securities owned: |  |  |  |  |  |  |
U.S. Treasury securities | 362,815 |  |  | — |  |  | — |  |  | 362,815 |
U.S. Agency securities | — |  |  | 6,012 |  |  | — |  |  | 6,012 |
Sovereign obligations | — |  |  | 9,502 |  |  | — |  |  | 9,502 |
Corporate debt and other obligations | — |  |  | 9,844 |  |  | — |  |  | 9,844 |
Mortgage and other asset-backed securities | — |  |  | 1,882 |  |  | — |  |  | 1,882 |
Municipal obligations | — |  |  | 30,126 |  |  | — |  |  | 30,126 |
Convertible bonds | — |  |  | 21,800 |  |  | — |  |  | 21,800 |
Corporate equities | 24,837 |  |  | — |  |  | — |  |  | 24,837 |
Auction rate securities | — |  |  | — |  |  | 31,776 |  |  | 31,776 |
Securities owned, at fair value | 387,652 |  |  | 79,166 |  |  | 31,776 |  |  | 498,594 |
Investments (1) | — |  |  | 7,068 |  |  | — |  |  | 7,068 |
Derivative contracts: |  |  |  |  |  |  |
TBAs | — |  |  | 1,762 |  |  | — |  |  | 1,762 |
Total | $ | 412,589 |  |  | $ | 87,996 |  |  | $ | 31,776 |  |  | $ | 532,361 |
Liabilities |  |  |  |  |  |  |
Securities sold but not yet purchased: |  |  |  |  |  |  |
U.S. Treasury securities | $ | 25,006 |  |  | $ | — |  |  | $ | — |  |  | $ | 25,006 |
U.S. Agency securities | — |  |  | 3 |  |  | — |  |  | 3 |
Sovereign obligations | — |  |  | 9,048 |  |  | — |  |  | 9,048 |
Corporate debt and other obligations | — |  |  | 2,905 |  |  | — |  |  | 2,905 |
Convertible bonds | — |  |  | 4,428 |  |  | — |  |  | 4,428 |
Corporate equities | 11,378 |  |  | — |  |  | — |  |  | 11,378 |
Securities sold but not yet purchased, at fair value | 36,384 |  |  | 16,384 |  |  | — |  |  | 52,768 |
Derivative contracts: |  |  |  |  |  |  |
Futures | 44 |  |  | — |  |  | — |  |  | 44 |
TBAs | — |  |  | 1,761 |  |  | — |  |  | 1,761 |
Derivative contracts, total | 44 |  |  | 1,761 |  |  | — |  |  | 1,805 |
Total | $ | 36,428 |  |  | $ | 18,145 |  |  | $ | — |  |  | $ | 54,573 |
(1) Included in other assets on the condensed consolidated balance sheet. The following tables present changes in Level 3 assets and liabilities measured at fair value on a recurring basis for the three and nine months ended September 30, 2023 and 2022:
(Expressed in thousands) |  |  |  |  |  |  |  |  |
|  | Level 3 Assets and Liabilities
|  | For the Three Months Ended September 30, 2023
|  |  |  | Total Realized |  |  |  |  |  |  |  |
|  | Beginning |  | and Unrealized |  | Purchases |  | Sales and |  | Transfers |  | Ending
|  | Balance |  | Gain |  | and Issuances |  | Settlements |  | In (Out) |  | Balance
Assets |  |  |  |  |  |  |  |  |  |  |
Auction rate securities (1) | $ | 31,682 |  |  | $ | 3,153 |  |  | $ | — |  |  | $ | (32,122) |  |  | $ | — |  |  | $ | 2,713 |
(1) Represents auction rate securities that failed in the auction rate market.
(Expressed in thousands) |  |  |  |  |  |  |  |  |
|  | Level 3 Assets and Liabilities
|  | For the Three Months Ended September 30, 2022
|  |  |  | Total Realized |  |  |  |  |  |  |  |
|  | Beginning |  | and Unrealized |  | Purchases |  | Sales and |  | Transfers |  | Ending
|  | Balance |  | Losses |  | and Issuances |  | Settlements |  | In (Out) |  | Balance
Assets |  |  |  |  |  |  |  |  |  |  |
Auction rate securities (1) | 31,977 |  |  | (29) |  |  | 1,175 |  |  | — |  |  | — |  |  | 33,123 |
(1) Represents auction rate securities that failed in the auction rate market.
(Expressed in thousands) |  |  |  |  |  |  |  |  |
|  | Level 3 Assets and Liabilities
|  | For the Nine Months Ended September 30, 2023
|  |  |  | Total Realized |  |  |  |  |  |  |  |
|  | Beginning |  | and Unrealized |  | Purchases |  | Sales and |  | Transfers |  | Ending
|  | Balance |  | Gain |  | and Issuances |  | Settlements |  | In (Out) |  | Balance
Assets |  |  |  |  |  |  |  |  |  |  |
Auction rate securities (1) | 31,776 |  |  | 3,159 |  |  | — |  |  | (32,222) |  |  | — |  |  | 2,713 |
(1) Represents auction rate securities that failed in the auction rate market.
(Expressed in thousands) |  |  |  |  |  |  |  |  |
|  | Level 3 Assets and Liabilities
|  | For the Nine Months Ended September 30, 2022
|  |  |  | Total Realized |  |  |  |  |  |  |  |
|  | Beginning |  | and Unrealized |  | Purchases |  | Sales and |  | Transfers |  | Ending
|  | Balance |  | Losses |  | and Issuances |  | Settlements |  | In (Out) |  | Balance
Assets |  |  |  |  |  |  |  |  |  |  |
Auction rate securities (1) | 31,804 |  |  | (56) |  |  | 1,375 |  |  | — |  |  | — |  |  | 33,123 |
(1) Represents auction rate securities that failed in the auction rate market.
Schedule of Financial Instruments, Estimate Not Practicable, Fair Value | Assets and liabilities not measured at fair value as of September 30, 2023:
(Expressed in thousands) |  |  | Fair Value Measurement: Assets
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Cash and cash equivalents | $ | 30,773 |  |  | $ | 30,773 |  |  | $ | — |  |  | $ | — |  |  | $ | 30,773 |
Restricted cash | 25,949 |  |  | 25,949 |  |  | — |  |  | — |  |  | 25,949 |
Deposits with clearing organizations | 53,957 |  |  | 53,957 |  |  | — |  |  | — |  |  | 53,957 |
Receivable from brokers, dealers and clearing organizations: |  |  |  |  |  |  |  |  |
Securities borrowed | 142,544 |  |  | — |  |  | 142,544 |  |  | — |  |  | 142,544 |
Receivables from brokers | 45,021 |  |  | — |  |  | 45,021 |  |  | — |  |  | 45,021 |
Securities failed to deliver | 20,203 |  |  | — |  |  | 20,203 |  |  | — |  |  | 20,203 |
Clearing organizations and other | 51,599 |  |  | — |  |  | 51,599 |  |  | — |  |  | 51,599 |
| 259,367 |  |  | — |  |  | 259,367 |  |  | — |  |  | 259,367 |
Receivable from customers | 1,087,314 |  |  | — |  |  | 1,087,314 |  |  | — |  |  | 1,087,314 |
Notes receivable, net | 61,270 |  |  | — |  |  | 61,270 |  |  | — |  |  | 61,270 |
Investments (1) | 85,606 |  |  | — |  |  | 85,606 |  |  | — |  |  | 85,606 |
(1) The cash surrender value of Company-owned life insurance policies, which fluctuates based on changes in fair value of the policies’ underlying investments, comprises approximately $84 million of this balance. This balance is included within other assets on the condensed consolidated balance sheet.
(Expressed in thousands) |  |  | Fair Value Measurement: Liabilities
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Drafts payable | $ | 14,521 |  |  | $ | 14,521 |  |  | $ | — |  |  | $ | — |  |  | $ | 14,521 |
Bank call loans | 56,200 |  |  | — |  |  | 56,200 |  |  | — |  |  | 56,200 |
Payables to brokers, dealers and clearing organizations: |  |  |  |  |  |  |  |  |
Securities loaned | 292,860 |  |  | — |  |  | 292,860 |  |  | — |  |  | 292,860 |
Payable to brokers | 1,337 |  |  | — |  |  | 1,337 |  |  | — |  |  | 1,337 |
Securities failed to receive | 29,031 |  |  | — |  |  | 29,031 |  |  | — |  |  | 29,031 |
Clearing organization and other | 25,243 |  |  | — |  |  | 25,243 |  |  | — |  |  | 25,243 |
| 348,471 |  |  | — |  |  | 348,471 |  |  | — |  |  | 348,471 |
Payables to customers | 363,839 |  |  | — |  |  | 363,839 |  |  | — |  |  | 363,839 |
Securities sold under agreements to repurchase | 680,064 |  |  | — |  |  | 680,064 |  |  | — |  |  | 680,064 |
Senior secured notes | 113,050 |  |  | — |  |  | 108,084 |  |  | — |  |  | 108,084 |
Assets and liabilities not measured at fair value as of December 31, 2022:
(Expressed in thousands) |  |  | Fair Value Measurement: Assets
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Cash and cash equivalents | $ | 112,433 |  |  | $ | 112,433 |  |  | $ | — |  |  | $ | — |  |  | $ | 112,433 |
Restricted cash | 25,534 |  |  | 25,534 |  |  | — |  |  | — |  |  | 25,534 |
Deposits with clearing organization | 52,754 |  |  | 52,754 |  |  | — |  |  | — |  |  | 52,754 |
Receivable from brokers, dealers and clearing organizations: |  |  |  |  |  |  |  |  |
Securities borrowed | 127,817 |  |  | — |  |  | 127,817 |  |  | — |  |  | 127,817 |
Receivables from brokers | 49,125 |  |  | — |  |  | 49,125 |  |  | — |  |  | 49,125 |
Securities failed to deliver | 9,099 |  |  | — |  |  | 9,099 |  |  | — |  |  | 9,099 |
Clearing organizations | 20,035 |  |  | — |  |  | 20,035 |  |  | — |  |  | 20,035 |
| 206,076 |  |  | — |  |  | 206,076 |  |  | — |  |  | 206,076 |
Receivable from customers | 1,202,764 |  |  | — |  |  | 1,202,764 |  |  | — |  |  | 1,202,764 |
Notes receivable, net | 57,495 |  |  | — |  |  | 57,495 |  |  | — |  |  | 57,495 |
Investments (1) | 79,322 |  |  | — |  |  | 79,322 |  |  | — |  |  | 79,322 |
(1) The cash surrender value of Company-owned life insurance policies, which fluctuates based on changes in fair value of the policies’ underlying investments, comprises approximately $77 million of this balance. This balance is included within other assets on the condensed consolidated balance sheet.
(Expressed in thousands) |  |  | Fair Value Measurement: Liabilities
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Payables to brokers, dealers and clearing organizations: |  |  |  |  |  |  |  |  |
Securities loaned | 320,843 |  |  | — |  |  | 320,843 |  |  | — |  |  | 320,843 |
Payable to brokers | 123 |  |  | — |  |  | 123 |  |  | — |  |  | 123 |
Securities failed to receive | 62,646 |  |  | — |  |  | 62,646 |  |  | — |  |  | 62,646 |
Other | 166,350 |  |  | — |  |  | 166,350 |  |  | — |  |  | 166,350 |
| 549,962 |  |  | — |  |  | 549,962 |  |  | — |  |  | 549,962 |
Payables to customers | 456,475 |  |  | — |  |  | 456,475 |  |  | — |  |  | 456,475 |
Securities sold under agreements to repurchase | 161,009 |  |  | — |  |  | 161,009 |  |  | — |  |  | 161,009 |
Senior secured notes | 114,050 |  |  | — |  |  | 113,233 |  |  | — |  |  | 113,233 |
Schedule of Notional Amounts and Fair Values of Derivatives by Product | The notional amounts and fair values of the Company's derivatives as of September 30, 2023 and December 31, 2022 by product were as follows:
(Expressed in thousands) |  |  |  |  |
| Fair Value of Derivative Instruments as of September 30, 2023
| Description |  | Notional |  | Fair Value
Assets: |  |  |  |  |
Derivatives not designated as hedging instruments (1) |  |  |  |  |
Other contracts | TBAs |  | $ | 8,746 |  |  | $ | 153 |
| Futures |  | 5,000 |  |  | 1 |
|  |  | $ | 13,746 |  |  | $ | 154 |
Liabilities: |  |  |  |  |
Derivatives not designated as hedging instruments (1) |  |  |  |  |
Commodity contracts | Futures |  | $ | 7,625,000 |  |  | $ | 1,874 |
Other contracts | TBAs |  | 8,746 |  |  | 146 |
|  |  | $ | 7,633,746 |  |  | $ | 2,020 |
(1)See "Derivative Instruments and Hedging Activities" above for a description of derivative financial instruments. Such derivative instruments are not subject to master netting agreements, thus the related amounts are not offset.
(Expressed in thousands) |  |  |  |  |
| Fair Value of Derivative Instruments as of December 31, 2022
| Description |  | Notional |  | Fair Value
Assets: |  |  |  |  |
Derivatives not designated as hedging instruments (1) |  |  |  |  |
Other contracts | TBAs |  | $ | 1,775 |  |  | $ | 1,762 |
| Forward reverse repurchase agreements |  | 15,000 |  |  | — |
| Other |  | 275 |  |  | $ | — |
|  |  | $ | 17,050 |  |  | $ | 1,762 |
Liabilities: |  |  |  |  |
Derivatives not designated as hedging instruments (1) |  |  |  |  |
Commodity contracts | Futures |  | $ | 1,912,500 |  |  | $ | 44 |
Other contracts | TBAs |  | 1,775 |  |  | 1,761 |
|  |  | $ | 1,914,275 |  |  | $ | 1,805 |
(1)See "Derivative Instruments and Hedging Activities" above for a description of derivative financial instruments. Such derivative instruments are not subject to master netting agreements, thus the related amounts are not offset.
Schedule of Fair Value Amounts of Derivative Instruments and their Effect on Statement of Operations | The following table presents the location and fair value amounts of the Company's derivative instruments and their effect in the condensed consolidated income statements for the three and nine months ended September 30, 2023 and 2022:
(Expressed in thousands) |  |  |  |  |  |
|  | The Effect of Derivative Instruments in the Income Statement
|  | For the Three Months Ended September 30, 2023
|  |  |  | Recognized in Income on Derivatives (pre-tax)
Types |  | Description |  | Location |  | Net Gain
Commodity contracts |  | Futures |  | Principal transactions revenue, net |  | $ | 1,078 |
Other contracts |  | TBAs |  | Principal transactions revenue, net |  | 25 |
|  |  |  |  |  | $ | 1,103 |
(Expressed in thousands) |  |  |  |  |  |
|  | The Effect of Derivative Instruments in the Income Statement
|  | For the Three Months Ended September 30, 2022
|  |  |  | Recognized in Income on Derivatives (pre-tax)
Types |  | Description |  | Location |  | Net Gain
Commodity contracts |  | Futures |  | Principal transactions revenue, net |  | $ | 349 |
Other contracts |  | TBAs |  | Principal transactions revenue, net |  | 1 |
|  |  |  |  |  | $ | 350 |
(Expressed in thousands) |  |  |  |  |  |
|  | The Effect of Derivative Instruments in the Income Statement
|  | For the Nine Months Ended September 30, 2023
|  |  |  | Recognized in Income on Derivatives (pre-tax)
Types |  | Description |  | Location |  | Net Gain/(Loss)
Commodity contracts |  | Futures |  | Principal transactions revenue, net |  | $ | 4,817 |
Other contracts |  | Foreign exchange forward contracts |  | Other revenue |  | (8) |
|  | TBAs |  | Principal transactions revenue, net |  | 63 |
|  |  |  |  |  | $ | 4,872 |
(Expressed in thousands) |  |  |  |  |  |
|  | The Effect of Derivative Instruments in the Income Statement
|  | For the Nine Months Ended September 30, 2022
|  |  |  | Recognized in Income on Derivatives (pre-tax)
Types |  | Description |  | Location |  | Net Gain/(Loss)
Commodity contracts |  | Futures |  | Principal transactions revenue, net |  | $ | 3,868 |
Other contracts |  | Foreign exchange forward contracts |  | Other revenue |  | (20) |
|  | TBAs |  | Principal transactions revenue, net |  | 57 |
|  |  |  |  |  | $ | 3,905 |

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -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 2: http://www.xbrl.org/2003/role/disclosureRef -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 + Details
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