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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of fair value measurement of level 3 financial assets and liabilities (Details) - Significant unobservable inputs (Level 3) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Contingent consideration |  |  |  |
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward] |  |  |  |
Balance at beginning of period | $ 29,303 | $ 27,724 | $ 27,985 | $ 31,046
Fair Value Adjustments (1) | 386 | 14 | 2,057 | (4,556)
Relating to Undistributed Earnings | 0 | 0 | 0 | 0
Purchases/ Originations | 0 | 793 | 1,055 | 3,380
Sales | 0 | 0 | 0 | 0
Settlements/ Repayments | (5,987) | (544) | (7,395) | (1,883)
Transfer in and/or out of Level 3 | 0 | 0 | 0 | 0
Balance at end of period | 23,702 | 27,987 | 23,702 | 27,987
Change in unrealized gains/(losses) | 0 | 0 | 0 | 0
Loans receivable at fair value |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Balance at beginning of period | 229,199 | 683,827 | 532,419 | 701,652
Fair Value Adjustments | (71,477) | (859) | (259,260) | 51,624
Relating to Undistributed Earnings | 874 | 2,873 | 5,136 | 1,824
Purchases/ Originations | 27,727 | 34,337 | 65,832 | 389,883
Sales | 0 | 0 | (22,785) | (7,500)
Settlements/ Repayments | (34,619) | (171,036) | (169,638) | (588,091)
Transfer in and/or out of Level 3 | 0 | 0 | 0 | (250)
Balance at end of period | 151,704 | 549,142 | 151,704 | 549,142
Change in unrealized gains (losses) | (71,478) | (1,646) | (267,549) | 24,030
Equity securities |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Balance at beginning of period | 114,982 | 170,503 | 452,581 | 153,972
Fair Value Adjustments | (66,349) | (13,120) | (325,310) | 5,017
Relating to Undistributed Earnings | 0 | (47) | 20 | (35)
Purchases/ Originations | 49 | 301,730 | 665 | 341,177
Sales | 0 | 467 | (78,197) | (34,509)
Settlements/ Repayments | 13,266 | 0 | 13,266 | 0
Transfer in and/or out of Level 3 | 0 | (535) | (1,077) | (7,558)
Balance at end of period | 61,948 | 458,064 | 61,948 | 458,064
Change in unrealized gains (losses) | (66,346) | (13,109) | (327,675) | (13,749)
Trading income (loss) and fair value adjustments | Equity securities |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Fair Value Adjustments | (15,127) | (2,348) | (64,632) | 11,573
Realized and unrealized gains (losses) on investments | Equity securities |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] |  |  |  |
Fair Value Adjustments | $ (51,222) | $ (10,772) | $ (260,678) | $ (6,556)

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