EQUITY METHOD INVESTMENTS	3 Months Ended
EQUITY METHOD INVESTMENTS	Mar. 31, 2015
EQUITY METHOD INVESTMENTS.
EQUITY METHOD INVESTMENTS	5. EQUITY METHOD INVESTMENTS Investment in Joint Venture On April 1, 2010, the Company entered into a 50-50 joint venture in Moelis Australia Holdings, investing a combination of cash and certain net assets of its wholly-owned subsidiary, Moelis Australia, in exchange for its interests. The remaining 50% is owned by an Australian trust established by and for the benefit of Moelis Australia senior executives. For the three months ended March 31, 2015 and 2014, $312 of income and $1,220 of loss was recorded on this investment, respectively. During the three months ended March 31, 2014, the Company made a cash contribution to Moelis Australia Holdings in the amount of $4,180. The Company treated this contribution as an increase in equity method investments in the condensed consolidated and combined financial statements. Other Equity Method Investment In June 2014, the Company made an investment of $265 into an entity which invests in funds and is controlled by a related party, Moelis Asset Management LP. The Company has determined that it should account for this investment as an equity method investment on the condensed consolidated and combined financial statements. For the three months ended March 31, 2015, $2,553 of income was recorded on this investment.

The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.

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