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ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables) | 9 Months Ended
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Sep. 30, 2016
Equity [Abstract] |
Schedule of the changes in components of accumulated other comprehensive income (loss) balances | The following tables present the changes in the components of AOCI balances for the three and nine months ended September 30, 2016 and 2015:
($ in thousands) |  | Three Months Ended September 30,
| 2016 |  | 2015
| Available- for-Sale Investment Securities |  | Foreign Currency Translation Adjustments (1) |  | Total |  | Available- for-Sale Investment Securities |  | Foreign Currency Translation Adjustments (1) |  | Total
Beginning balance |  | $ | 11,756 |  |  | $ | (13,468 | ) |  | $ | (1,712 | ) |  | $ | 5,430 |  |  | $ | — |  |  | $ | 5,430 |
Net unrealized (losses) gains arising during the period |  | (3,869 | ) |  | (555 | ) |  | (4,424 | ) |  | 13,127 |  |  | (6,846 | ) |  | 6,281 |
Amounts reclassified from AOCI |  | (1,038 | ) |  | — |  |  | (1,038 | ) |  | (9,881 | ) |  | — |  |  | (9,881 | )
Changes, net of taxes |  | (4,907 | ) |  | (555 | ) |  | (5,462 | ) |  | 3,246 |  |  | (6,846 | ) |  | (3,600 | )
Ending balance |  | $ | 6,849 |  |  | $ | (14,023 | ) |  | $ | (7,174 | ) |  | $ | 8,676 |  |  | $ | (6,846 | ) |  | $ | 1,830 |
($ in thousands) |  | Nine Months Ended September 30,
| 2016 |  | 2015
| Available- for-Sale Investment Securities |  | Foreign Currency Translation Adjustments (1) |  | Total |  | Available- for-Sale Investment Securities |  | Foreign Currency Translation Adjustments (1) |  | Total
Beginning balance |  | $ | (6,144 | ) |  | $ | (8,797 | ) |  | $ | (14,941 | ) |  | $ | 4,237 |  |  | $ | — |  |  | $ | 4,237 |
Net unrealized gains (losses) arising during the period |  | 17,901 |  |  | (5,226 | ) |  | 12,675 |  |  | 20,096 |  |  | (6,846 | ) |  | 13,250 |
Amounts reclassified from AOCI |  | (4,908 | ) |  | — |  |  | (4,908 | ) |  | (15,657 | ) |  | — |  |  | (15,657 | )
Changes, net of taxes |  | 12,993 |  |  | (5,226 | ) |  | 7,767 |  |  | 4,439 |  |  | (6,846 | ) |  | (2,407 | )
Ending balance |  | $ | 6,849 |  |  | $ | (14,023 | ) |  | $ | (7,174 | ) |  | $ | 8,676 |  |  | $ | (6,846 | ) |  | $ | 1,830 |
(1) | Represents foreign currency translation adjustments related to the Company’s net investment in non-U.S. operations, including related hedges. In the third quarter of 2015, there was a change in functional currency from USD to the local currency of the Company’s foreign subsidiary.
Schedule of components of other comprehensive income (loss), reclassifications to net income and the related tax effects | The following tables present the components of other comprehensive income (loss), reclassifications to net income and the related tax effects for the three and nine months ended September 30, 2016 and 2015:
($ in thousands) |  | Three Months Ended September 30,
| 2016 |  | 2015
| Before-Tax |  | Tax Effect |  | Net-of-Tax |  | Before-Tax |  | Tax Effect |  | Net-of-Tax
Available-for-sale investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized (losses) gains arising during the period |  | $ | (6,677 | ) |  | $ | 2,808 |  |  | $ | (3,869 | ) |  | $ | 22,634 |  |  | $ | (9,507 | ) |  | $ | 13,127 |
Net realized gains reclassified into net income (1) |  | (1,790 | ) |  | 752 |  |  | (1,038 | ) |  | (17,036 | ) |  | 7,155 |  |  | (9,881 | )
Net change |  | (8,467 | ) |  | 3,560 |  |  | (4,907 | ) |  | 5,598 |  |  | (2,352 | ) |  | 3,246 |
Foreign currency translation adjustments: |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized losses arising during period |  | (555 | ) |  | — |  |  | (555 | ) |  | (6,846 | ) |  | — |  |  | (6,846 | )
Net change |  | (555 | ) |  | — |  |  | (555 | ) |  | (6,846 | ) |  | — |  |  | (6,846 | )
Other comprehensive loss |  | $ | (9,022 | ) |  | $ | 3,560 |  |  | $ | (5,462 | ) |  | $ | (1,248 | ) |  | $ | (2,352 | ) |  | $ | (3,600 | )
($ in thousands) |  | Nine Months Ended September 30,
| 2016 |  | 2015
| Before-Tax |  | Tax Effect |  | Net-of-Tax |  | Before-Tax |  | Tax Effect |  | Net-of-Tax
Available-for-sale investment securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gains arising during the period |  | $ | 30,888 |  |  | $ | (12,987 | ) |  | $ | 17,901 |  |  | $ | 34,648 |  |  | $ | (14,552 | ) |  | $ | 20,096 |
Net realized gains reclassified into net income (1) |  | (8,468 | ) |  | 3,560 |  |  | (4,908 | ) |  | (26,994 | ) |  | 11,337 |  |  | (15,657 | )
Net change |  | 22,420 |  |  | (9,427 | ) |  | 12,993 |  |  | 7,654 |  |  | (3,215 | ) |  | 4,439 |
Foreign currency translation adjustments: |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized losses arising during period |  | (5,226 | ) |  | — |  |  | (5,226 | ) |  | (6,846 | ) |  | — |  |  | (6,846 | )
Net change |  | (5,226 | ) |  | — |  |  | (5,226 | ) |  | (6,846 | ) |  | — |  |  | (6,846 | )
Other comprehensive income (loss) |  | $ | 17,194 |  |  | $ | (9,427 | ) |  | $ | 7,767 |  |  | $ | 808 |  |  | $ | (3,215 | ) |  | $ | (2,407 | )
(1) | For the three and nine months ended September 30, 2016 and 2015, the pretax amount was reported in Net gains on sales of available-for-sale investment securities on the Consolidated Statements of Income.

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580 + Details
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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e526-108580 + Details
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