Business Changes and Developments (Tables)

12 Months Ended

Dec. 31, 2012

Purchase Price Allocation

The purchase price allocation is as follows:

	Amount
Purchase Price:
Cash Paid	$	52,160
Fair Value of Shares Issued		636
Fair Value of Deferred Cash Consideration		9,274
Total Fair Value of Purchase Price		62,070
Fair Value of Assets Acquired and Liabilities Assumed:
Cash and Cash Equivalents		21,812
Accounts Receivable		7,821
Prepaid Expenses		9,504
Fixed Assets		429
Other Assets		964
Intangible Assets		7,164
Current Liabilities		(21,592	)
Long-term Debt		(8,318	)
Identifiable Net Assets		17,784
Goodwill Resulting from Business Combination	$	44,286

Operating Results on Pro Forma Basis

If the acquisition of Lexicon was effective as of January 1, 2010, the operating results of the Company, on a pro forma basis, would have been:

	For the Years Ended December 31,
	2011		2010
	(Unaudited)
Net Revenues	$	575,344	$	446,174
Pre-tax Income	$	31,325	$	18,650
Net Income from Continuing Operations Attributable to Evercore Partners Inc.	$	4,635	$	2,504
Diluted Net Income Per Share from Continuing Operations Available to Evercore Partners Inc.	$	0.15	$	0.10

Goodwill Associated with Acquisitions

Goodwill associated with the Company’s acquisitions is as follows:

	Investment Banking			Investment Management			Total
Balance at December 31, 2010	$	43,199		$	95,832		$	139,031
Acquisitions		44,286			80			44,366
Foreign Currency Translation and Other		(5,548	)		—			(5,548	)
Balance at December 31, 2011		81,937			95,912			177,849
Acquisitions		—			6,500			6,500
Foreign Currency Translation and Other		4,415			(80	)		4,335
Balance at December 31, 2012	$	86,352		$	102,332		$	188,684

Intangible Assets Associated with Acquisitions

Intangible assets associated with the Company’s acquisitions are as follows:

	December 31, 2012
	Gross Carrying Amount						Accumulated Amortization
	Investment Banking		Investment Management		Total		Investment Banking		Investment Management		Total
Client Related	$	2,300	$	46,960	$	49,260	$	969	$	16,412	$	17,381
Acquired Mandates		1,810		—		1,810		1,324		—		1,324
Non-compete/Non-solicit Agreements		135		1,949		2,084		67		920		987
Other		—		2,245		2,245		—		310		310
Total	$	4,245	$	51,154	$	55,399	$	2,360	$	17,642	$	20,002
	December 31, 2011
	Gross Carrying Amount						Accumulated Amortization
	Investment Banking		Investment Management		Total		Investment Banking		Investment Management		Total
Client Related	$	17,835	$	43,250	$	61,085	$	13,874	$	10,197	$	24,071
Acquired Mandates		1,810		—		1,810		836		—		836
Non-compete/Non-solicit Agreements		135		1,780		1,915		40		564		604
Other		—		1,800		1,800		—		190		190
Total	$	19,780	$	46,830	$	66,610	$	14,750	$	10,951	$	25,701

Annual Amortization of Intangibles for Next Five Years

Based on the intangible assets above, as of December 31, 2012, annual amortization of intangibles for each of the next five years is as follows:

2013	$	7,962
2014	$	5,668
2015	$	4,008
2016	$	3,627
2017	$	3,237