XML 41 R31.htm IDEA: XBRL DOCUMENT
v3.19.2

SHAREHOLDERS' EQUITY (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2019
Stockholders' Equity Note [Abstract] |
Schedule of Components of Accumulated Other Comprehensive Income (Loss) | Components of accumulated other comprehensive loss were as follows:
(in thousands) | June 30, 2019 |  | September 30, 2018
Pre-tax amounts: |  |  |
Unrealized appreciation on securities (1) | $ | — |  |  | $ | 44,023 |
Unrealized actuarial loss | (20,818 | ) |  | (21,693 | )
| $ | (20,818 | ) |  | $ | 22,330 |
After-tax amounts: |  |  |
Unrealized appreciation on securities (1) | $ | — |  |  | $ | 29,071 |
Unrealized actuarial loss | (16,085 | ) |  | (12,521 | )
| $ | (16,085 | ) |  | $ | 16,550 |
(1) As disclosed in Note 2—Summary of Significant Accounting Policies, Risks and Uncertainties, we adopted ASU No. 2016-01 on October 1, 2018. The standard requires that changes in the fair value of our equity investments must be recognized in net income.
Summary of the Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax, by Component | The following is a summary of the changes in accumulated other comprehensive loss, net of tax, by component for the three and nine months ended June 30, 2019:
| Three Months Ended June 30, 2019
(in thousands) | Defined Benefit Pension Plan
Balance at March 31, 2019 | $ | (12,072 | )
Adoption of ASU No. 2018-02 (1) | (4,239 | )
| (16,311 | )
Activity during the period |
Amounts reclassified from accumulated other comprehensive loss | 226 |
Net current-period other comprehensive loss | 226 |
Balance at June 30, 2019 | $ | (16,085 | )
(1) | As disclosed in Note 2—Summary of Significant Accounting Policies, Risks and Uncertainties, we adopted ASU No. 2018-02 as of June 30, 2019. The standard permits the reclassification of certain income tax effects of the Tax Reform Act from Accumulated Other Comprehensive Income (Loss) to Retained Earnings.
| Nine Months Ended June 30, 2019
(in thousands) | Unrealized Appreciation on Equity Securities |  | Defined Benefit Pension Plan |  | Total
Balance at September 30, 2018 | $ | 29,071 |  |  | $ | (12,521 | ) |  | $ | 16,550 |
Adoption of ASU No. 2016-01 (1) | (29,071 | ) |  | — |  |  | (29,071 | )
Adoption of ASU No. 2018-02 (2) | — |  |  | (4,239 | ) |  | (4,239 | )
| — |  |  | (16,760 | ) |  | (16,760 | )
Activity during the period |  |  |  |  |
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 675 |  |  | 675 |
Net current-period other comprehensive loss | — |  |  | 675 |  |  | 675 |
Balance at June 30, 2019 | $ | — |  |  | $ | (16,085 | ) |  | $ | (16,085 | )
(1) | As disclosed in Note 2—Summary of Significant Accounting Policies, Risks and Uncertainties, we adopted ASU No. 2016-01 on October 1, 2018. The transition provisions enforced upon adoption require any unrealized gains or losses as of October 1, 2018 to be recognized in the beginning balance of equity.
(2) As disclosed in Note 2—Summary of Significant Accounting Policies, Risks and Uncertainties, we adopted ASU No. 2018-02 as of June 30, 2019. The standard permits the reclassification of certain income tax effects of the Tax Reform Act from Accumulated Other Comprehensive Income (Loss) to Retained Earnings.
Schedule of Accumulated Other comprehensive Income (Loss) Components Which were Reclassified to the Condensed Consolidated Statement of Operations | The following provides detail about accumulated other comprehensive loss components, which were reclassified to the Unaudited Condensed Consolidated Statements of Operations:
| Reclassified from Accumulated Other Comprehensive Income (Loss) |  | Reclassified from Accumulated Other Comprehensive Income (Loss) |  | Affected Line Item in the Consolidated Statements of Operations
| Three Months Ended June 30, |  | Nine Months Ended June 30, |
(in thousands) | 2019 |  | 2018 |  | 2019 |  | 2018 |
Amortization of net actuarial loss on defined benefit pension plan | $ | (291 | ) |  | $ | (461 | ) |  | $ | (874 | ) |  | $ | (1,382 | ) |  | Other income (expense)
| 65 |  |  | 124 |  |  | 199 |  |  | 397 |  |  | Income tax provision
Total reclassifications for the period | $ | (226 | ) |  | $ | (337 | ) |  | $ | (675 | ) |  | $ | (985 | ) |  | Net of tax

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118930883&loc=d3e526-108580 + Details
Name: | us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_StockholdersEquityNoteAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration