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Accumulated Other Comprehensive Income (Loss) (Tables) | 3 Months Ended
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Mar. 31, 2018
Equity [Abstract] |
Schedule of the changes in components of accumulated other comprehensive income (loss) balances | The following table presents the changes in the components of AOCI balances for the three months ended March 31, 2018 and 2017:
($ in thousands) |  | Three Months Ended March 31,
| 2018 |  | 2017
| Available- for-Sale Investment Securities |  | Foreign Currency Translation Adjustments (1) |  | Total |  | Available- for-Sale Investment Securities |  | Foreign Currency Translation Adjustments (1) |  | Total
Beginning balance |  | $ | (30,898 | ) |  | $ | (6,621 | ) |  | $ | (37,519 | ) |  | $ | (28,772 | ) |  | $ | (19,374 | ) |  | $ | (48,146 | )
Cumulative effect of change in accounting principle related to marketable equity securities (2) |  | 385 |  |  | — |  |  | 385 |  |  | — |  |  | — |  |  | — |
Reclassification of tax effects in AOCI resulting from the new federal corporate income tax rate (3) |  | (6,656 | ) |  | — |  |  | (6,656 | ) |  | — |  |  | — |  |  | — |
Net unrealized (losses) gains arising during the period |  | (17,311 | ) |  | 6,798 |  |  | (10,513 | ) |  | 5,055 |  |  | 1,007 |  |  | 6,062 |
Amounts reclassified from AOCI |  | (1,501 | ) |  | — |  |  | (1,501 | ) |  | (1,434 | ) |  | — |  |  | (1,434 | )
Changes, net of taxes |  | (18,812 | ) |  | 6,798 |  |  | (12,014 | ) |  | 3,621 |  |  | 1,007 |  |  | 4,628 |
Ending balance |  | $ | (55,981 | ) |  | $ | 177 |  |  | $ | (55,804 | ) |  | $ | (25,151 | ) |  | $ | (18,367 | ) |  | $ | (43,518 | )
(1) | Represents foreign currency translation adjustments related to the Company’s net investment in non-U.S. operations, including related hedges. The functional currency and reporting currency of the Company’s foreign subsidiary was Chinese Renminbi and USD, respectively.
(2) | Represents the impact of the adoption in the first quarter of 2018 of ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. Refer to Note 2 — Current Accounting Developments to the Consolidated Financial Statements for additional information.
(3) | Represents amounts reclassified from AOCI to retained earnings due to early adoption of ASU 2018-02, Income Statement — Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. Refer to Note 2 — Current Accounting Developments to the Consolidated Financial Statements for additional information.
Schedule of components of other comprehensive income (loss), reclassifications to net income and the related tax effects | The following table presents the components of other comprehensive income (loss), reclassifications to net income and the related tax effects for the three months ended March 31, 2018 and 2017:
($ in thousands) |  | Three Months Ended March 31,
| 2018 |  | 2017
| 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 |  | $ | (24,577 | ) |  | $ | 7,266 |  |  | $ | (17,311 | ) |  | $ | 8,721 |  |  | $ | (3,666 | ) |  | $ | 5,055 |
Net realized gains reclassified into net income (1) |  | (2,129 | ) |  | 628 |  |  | (1,501 | ) |  | (2,474 | ) |  | 1,040 |  |  | (1,434 | )
Net change |  | (26,706 | ) |  | 7,894 |  |  | (18,812 | ) |  | 6,247 |  |  | (2,626 | ) |  | 3,621 |
Foreign currency translation adjustments: |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gains arising during period |  | 6,798 |  |  | — |  |  | 6,798 |  |  | 1,007 |  |  | — |  |  | 1,007 |
Net change |  | 6,798 |  |  | — |  |  | 6,798 |  |  | 1,007 |  |  | — |  |  | 1,007 |
Other comprehensive (loss) income |  | $ | (19,908 | ) |  | $ | 7,894 |  |  | $ | (12,014 | ) |  | $ | 7,254 |  |  | $ | (2,626 | ) |  | $ | 4,628 |
(1) | For the three months ended March 31, 2018 and 2017, pre-tax amounts were reported in Net gains on sales of available-for-sale investment securities on the Consolidated Statement 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=84228862&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=84228862&loc=d3e526-108580 + Details
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