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Oaktree Specialty Lending OCSL Fair Value Measurement Disclosure
Fair Value Measurement Disclosure at other companies
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Where this comes from
Reported directly by Oaktree Specialty Lending in its filing.
Tagged under the XBRL concept us-gaap:FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue.
The source filing: Oaktree Specialty Lending’s 10-Q, filed May 5, 2026.
- Filed
- May 4, 2026, 8:00 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q1 2026
- Accession
- 0001414932-26-000012
| Line item | Investments / Senior Secured Debt | Investments / Subordinated Debt (including debt investments in the JVs and credit linked notes) | Investments / Preferred Equity | Investments / Common Equity and Warrants | Investments / Total |
|---|---|---|---|---|---|
| Transfers in (a) | — | — | 1,167 | 721 | 1,888 |
| Transfers out (a) | (1,888) | — | — | — | (1,888) |
| Capitalized PIK interest income | 2,610 | 841 | 356 | — | 3,807 |
| Accretion of OID | 1,916 | 378 | — | — | 2,294 |
| Net unrealized appreciation (depreciation) | (17,509) | (2,934) | (7,081) | (3,387) | (30,911) |
| Net realized gains (losses) | (16,006) | 16 | 6,886 | — | (9,104) |
| Fair value as of March 31, 2026 | $2,139,293 | $262,217 | $48,974 | $52,965 | $2,503,449 |
| Net unrealized appreciation (depreciation) relating to Level 3 investments still held as of March 31, 2026 and reported within net unrealized appreciation (depreciation) in the Consolidated Statement of Operations for the three months ended March 31, 2026 | $(32,576) | $(2,934) | $(7,081) | $(3,386) | $(45,977) |
Item 1. Consolidated Financial Statements.
FAQ
- What is Oaktree Specialty Lending's fair value measurement disclosure?
- Oaktree Specialty Lending (OCSL) reported fair value measurement disclosure of $2.5B in Q1 2026.
- How has Oaktree Specialty Lending's fair value measurement disclosure changed year-over-year?
- Oaktree Specialty Lending's fair value measurement disclosure decreased by 1.9% year-over-year, from $2.55B to $2.5B.
- What is the long-term trend for Oaktree Specialty Lending's fair value measurement disclosure?
- Over 4 years (2021 to 2025), Oaktree Specialty Lending's fair value measurement disclosure has grown at a 3.5% compound annual growth rate (CAGR), from $2.16B to $2.48B.
- What does fair value measurement disclosure mean?
- This represents the aggregate carrying amount of assets and liabilities that are measured at fair value on a recurring or non-recurring basis. It provides transparency into the valuation techniques and inputs used to determine these values, categorized by the fair value hierarchy. This is critical for asset managers holding diverse investment portfolios.
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