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Note 9 - Derivative Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2024

Notes Tables

Derivatives Not Designated as Hedging Instruments [Table Text Block]

Derivative Financial Instruments Not Designated as Hedging Instruments Under FASB ASC 815		Balance Sheet Classification		June 30, 2024				December 31, 2023
TBAs and other forward agency MBS		Investments-trading		$	1,438			$	7,470
TBAs and other forward agency MBS		Trading securities sold, not yet purchased			(438	)			(6,719	)
Equity derivatives		Other investments, at fair value			876				1,447
Share forward liabilities		Other investments sold, not yet purchased, at fair value			(7,010	)			(24,645	)
				$	(5,134	)		$	(22,447	)

Derivative Instruments, Gain (Loss) [Table Text Block]

				Three Months Ended June 30,
Derivative Financial Instruments Not Designated as Hedging Instruments Under FASB ASC 815		Income Statement Classification		2024				2023
TBAs and other forward agency MBS		Revenue-net trading		$	1,249			$	1,531
Equity derivatives		Principal transactions and other income (loss)			(79	)			788
Share forward liabilities		Principal transactions and other income (loss)			8,782				23,039
				$	9,952			$	25,358

				Six Months Ended June 30,
Derivative Financial Instruments Not Designated as Hedging Instruments Under FASB ASC 815		Income Statement Classification		2024				2023
TBAs and other forward agency MBS		Revenue-net trading		$	2,603			$	1,922
Equity derivatives		Principal transactions and other income (loss)			(643	)			788
Share forward liabilities		Principal transactions and other income (loss)			16,332				23,039
				$	18,292			$	25,749

Share Forward Arrangements [Table Text Block]

		June 30, 2024				December 31, 2023
Equity securities		$	2,284			$	26,079
Equity derivatives			804				1,447
Fair value receivables			2,538				6,278
Share forward liabilities			(7,010	)			(24,645	)
Net fair value of share forward arrangements		$	(1,384	)		$	9,159

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Tabular disclosure of share forward arrangements.

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Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4E

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4C

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4A

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Tabular disclosure of derivative instrument not designated or qualifying as hedging instrument.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4C

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-Name Accounting Standards Codification
-Section 50
-Paragraph 4CC
-SubTopic 10
-Topic 815
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4CC

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