EQUITY METHOD INVESTMENTS (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2014

Dec. 31, 2013

EQUITY METHOD INVESTMENTS

Summary financial information related to Moelis Australia Holdings

	September 30, 2014			December 31, 2013
Total assets	$	31,740		$	38,465
Total liabilities		(6,327	)		(15,760	)
Net equity	$	25,413		$	22,705

	For the Three Months Ended September 30,						For the Nine Months Ended September 30,
	2014			2013			2014			2013
Total revenues	$	9,863		$	10,782		$	17,443		$	30,390
Total expenses		(7,653	)		(7,304	)		(23,375	)		(25,213	)
Net income (loss)	$	2,210		$	3,478		$	(5,932	)	$	5,177
Ownership percentage		50	%		50	%		50	%		50	%
Income (loss) from equity method investment	$	1,105		$	1,739		$	(2,966	)	$	2,588

    Summary financial information related to Moelis Australia Holdings is as follows:

	December 31,
	2013			2012			2011
Total assets	$	38,465		$	40,274		$	41,990
Total liabilities		(15,760	)		(18,432	)		(20,895	)
Net equity	$	22,705		$	21,842		$	21,095

	For the Year ended December 31,
	2013			2012			2011
Total revenues	$	41,668		$	35,818		$	52,342
Total expenses		(34,307	)		(37,133	)		(40,868	)
Net income (loss)	$	7,361		$	(1,315	)	$	11,474
Ownership percentage		50	%		50	%		50	%
Income (loss) from investment in joint venture	$	3,681		$	(658	)	$	5,737