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Accumulated Other Comprehensive Income (Loss) (Tables) | 9 Months Ended
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Sep. 30, 2019
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, 2019 and 2018:
($ in thousands) |  | Available- for-Sale Investment Securities |  | Foreign Currency Translation Adjustments, Net of Hedges (1) |  | Total
Balance, July 1, 2018 |  | $ | (64,822 | ) |  | $ | (6,645 | ) |  | $ | (71,467 | )
Net unrealized (losses) arising during the period |  | (13,584 | ) |  | (4,761 | ) |  | (18,345 | )
Amounts reclassified from AOCI |  | (24 | ) |  | — |  |  | (24 | )
Changes, net of tax |  | (13,608 | ) |  | (4,761 | ) |  | (18,369 | )
Balance, September 30, 2018 |  | $ | (78,430 | ) |  | $ | (11,406 | ) |  | $ | (89,836 | )
Balance, July 1, 2019 |  | $ | 5,217 |  |  | $ | (15,189 | ) |  | $ | (9,972 | )
Net unrealized gains (losses) arising during the period |  | 11,904 |  |  | (2,858 | ) |  | 9,046 |
Amounts reclassified from AOCI |  | (41 | ) |  | — |  |  | (41 | )
Changes, net of tax |  | 11,863 |  |  | (2,858 | ) |  | 9,005 |
Balance, September 30, 2019 |  | $ | 17,080 |  |  | $ | (18,047 | ) |  | $ | (967 | )
($ in thousands) |  | Available- for-Sale Investment Securities |  | Foreign Currency Translation Adjustments, Net of Hedges (1) |  | Total
Balance, January 1, 2018 |  | $ | (30,898 | ) |  | $ | (6,621 | ) |  | $ | (37,519 | )
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 | )
Balance, January 1, 2018, Adjusted |  | (37,169 | ) |  | (6,621 | ) |  | (43,790 | )
Net unrealized (losses) arising during the period |  | (39,588 | ) |  | (4,785 | ) |  | (44,373 | )
Amounts reclassified from AOCI |  | (1,673 | ) |  | — |  |  | (1,673 | )
Changes, net of tax |  | (41,261 | ) |  | (4,785 | ) |  | (46,046 | )
Balance, September 30, 2018 |  | $ | (78,430 | ) |  | $ | (11,406 | ) |  | $ | (89,836 | )
Balance, January 1, 2019 |  | $ | (45,821 | ) |  | $ | (12,353 | ) |  | $ | (58,174 | )
Net unrealized gains (losses) arising during the period |  | 65,061 |  |  | (5,694 | ) |  | 59,367 |
Amounts reclassified from AOCI |  | (2,160 | ) |  | — |  |  | (2,160 | )
Changes, net of tax |  | 62,901 |  |  | (5,694 | ) |  | 57,207 |
Balance, September 30, 2019 |  | $ | 17,080 |  |  | $ | (18,047 | ) |  | $ | (967 | )
(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 of ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities in the first quarter of 2018.
(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 in the first quarter of 2018.
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, 2019 and 2018:
($ in thousands) |  | Three Months Ended September 30,
| 2019 |  | 2018
| Before-Tax |  | Tax Effect |  | Net-of-Tax |  | Before-Tax |  | Tax Effect |  | Net-of-Tax
Available-for-sale investment securities: |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gains (losses) arising during the period |  | $ | 16,900 |  |  | $ | (4,996 | ) |  | $ | 11,904 |  |  | $ | (19,319 | ) |  | $ | 5,735 |  |  | $ | (13,584 | )
Net realized gains reclassified into net income (1) |  | (58 | ) |  | 17 |  |  | (41 | ) |  | (35 | ) |  | 11 |  |  | (24 | )
Net change |  | 16,842 |  |  | (4,979 | ) |  | 11,863 |  |  | (19,354 | ) |  | 5,746 |  |  | (13,608 | )
Foreign currency translation adjustments, net of hedges: |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized (losses) arising during the period (2) |  | (1,618 | ) |  | (1,240 | ) |  | (2,858 | ) |  | (4,761 | ) |  | — |  |  | (4,761 | )
Net change |  | (1,618 | ) |  | (1,240 | ) |  | (2,858 | ) |  | (4,761 | ) |  | — |  |  | (4,761 | )
Other comprehensive income (loss) |  | $ | 15,224 |  |  | $ | (6,219 | ) |  | $ | 9,005 |  |  | $ | (24,115 | ) |  | $ | 5,746 |  |  | $ | (18,369 | )
($ in thousands) |  | Nine Months Ended September 30,
| 2019 |  | 2018
| Before-Tax |  | Tax Effect |  | Net-of-Tax |  | Before-Tax |  | Tax Effect |  | Net-of-Tax
Available-for-sale investment securities: |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized gains (losses) arising during the period |  | $ | 92,369 |  |  | $ | (27,308 | ) |  | $ | 65,061 |  |  | $ | (56,238 | ) |  | $ | 16,650 |  |  | $ | (39,588 | )
Net realized gains reclassified into net income (1) |  | (3,066 | ) |  | 906 |  |  | (2,160 | ) |  | (2,374 | ) |  | 701 |  |  | (1,673 | )
Net change |  | 89,303 |  |  | (26,402 | ) |  | 62,901 |  |  | (58,612 | ) |  | 17,351 |  |  | (41,261 | )
Foreign currency translation adjustments, net of hedges: |  |  |  |  |  |  |  |  |  |  |  |
Net unrealized (losses) arising during the period (2) |  | (1,427 | ) |  | (4,267 | ) |  | (5,694 | ) |  | (4,785 | ) |  | — |  |  | (4,785 | )
Net change |  | (1,427 | ) |  | (4,267 | ) |  | (5,694 | ) |  | (4,785 | ) |  | — |  |  | (4,785 | )
Other comprehensive income (loss) |  | $ | 87,876 |  |  | $ | (30,669 | ) |  | $ | 57,207 |  |  | $ | (63,397 | ) |  | $ | 17,351 |  |  | $ | (46,046 | )
(1) | For the three and nine months ended September 30, 2019 and 2018, before-tax amounts were reported in Net gains on sales of available-for-sale investment securities on the Consolidated Statement of Income.
(2) The tax effects on foreign currency translation adjustments represent the cumulative net deferred tax liabilities since inception on net investment hedges that were recorded during the three and nine months ended September 30, 2019.

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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://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
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