Company: CPSS
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0001683168-25-001548
Chunk: 668

Company: CONSUMER PORTFOLIO SERVICES, INC.
Filing Date: 2025-03-12
Form: 10-K
Item: Item 2
Chunk 668
---
–  
     2,121 
  
    Mid Cap Index 
     –  
     606  
     –  
     606 
  
    Small Cap Growth 
     –  
     604  
     –  
     604 
  
    Small Cap Value 
     –  
     596  
     –  
     596 
  
    Large Cap Blend 
     –  
     638  
     –  
     638 
  
    Growth 
     –  
     2,278  
     –  
     2,278 
  
    International Growth 
     –  
     2,330  
     –  
     2,330 
  
    Core Bond 
     –  
     1,763  
     –  
     1,763 
  
    High Yield 
     –  
     351  
     –  
     351 
  
    Inflation Protected Bond 
     –  
     437  
     –  
     437 
  
    Money Market 
     –  
     16  
     –  
     16 
  
    Total 
    $8,308  
    $11,740  
    $–  
    $20,048 

________________________

(1)Company common stock is classified as level 1 and valued using quoted prices in active markets for identical assets. 

(2)All other plan assets in stock, bond and money market funds are classified as level 2 and valued using significant observable inputs.

(3)There are no plan assets classified as level 3 in the fair value hierarchy as a result of having significant unobservable inputs.

     F-35 

CONSUMER PORTFOLIO SERVICES, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(12) Fair Value Measurements 

ASC 820, "Fair Value
Measurements" clarifies the principle that fair value should be based on the assumptions market participants would use when pricing
an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. Under
the standard, fair value measurements are separately disclosed by level within the fair value hierarchy.

ASC 820 defines fair value,
establishes a framework for measuring fair value, establishes a