XML 52 R34.htm IDEA: XBRL DOCUMENT
v3.19.3

OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2019
Equity [Abstract] |
TAX EFFECTS ALLOCATED TO EACH COMPONENT OF OTHER COMPREHENSIVE INCOME | The following table presents the tax effects allocated to each component of other comprehensive income (loss):
|  | 2019 |  | 2018 |
|  | Before tax amount |  | Tax (expense) benefit |  | Net of tax amount |  | Before tax amount |  | Tax (expense) benefit |  | Net of Tax Amount |
| Three months ended September 30, |  |  |  |  |  |  |  |  |  |  |  |
| Available for sale investments: |  |  |  |  |  |  |  |  |  |  |  |
| Unrealized investment gains (losses) arising during the period | $ | 45,939 |  |  | $ | (6,370 | ) |  | $ | 39,569 |  |  | $ | (27,968 | ) |  | $ | 1,907 |  |  | $ | (26,061 | ) |
| Adjustment for reclassification of net realized investment (gains) losses and OTTI losses recognized in net income | (16,446 | ) |  | 1,638 |  |  | (14,808 | ) |  | 26,896 |  |  | (972 | ) |  | 25,924 |  |
| Unrealized investment gains (losses) arising during the period, net of reclassification adjustment | 29,493 |  |  | (4,732 | ) |  | 24,761 |  |  | (1,072 | ) |  | 935 |  |  | (137 | ) |
| Non-credit portion of OTTI losses | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |
| Foreign currency translation adjustment | (4,610 | ) |  | — |  |  | (4,610 | ) |  | 994 |  |  | — |  |  | 994 |  |
| Total other comprehensive income (loss), net of tax | $ | 24,883 |  |  | $ | (4,732 | ) |  | $ | 20,151 |  |  | $ | (78 | ) |  | $ | 935 |  |  | $ | 857 |  |
| Nine months ended September 30, |  |  |  |  |  |  |  |  |  |  |  |
| Available for sale investments: |  |  |  |  |  |  |  |  |  |  |  |
| Unrealized investment gains (losses) arising during the period | $ | 399,652 |  |  | $ | (38,432 | ) |  | $ | 361,220 |  |  | $ | (266,117 | ) |  | $ | 8,596 |  |  | $ | (257,521 | ) |
| Adjustment for reclassification of net realized investment (gains) losses and OTTI losses recognized in net income | (10,713 | ) |  | 2,290 |  |  | (8,423 | ) |  | 79,552 |  |  | (2,363 | ) |  | 77,189 |  |
| Unrealized investment gains (losses) arising during the period, net of reclassification adjustment | 388,939 |  |  | (36,142 | ) |  | 352,797 |  |  | (186,565 | ) |  | 6,233 |  |  | (180,332 | ) |
| Non-credit portion of OTTI losses | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |
| Foreign currency translation adjustment | 609 |  |  | — |  |  | 609 |  |  | (6,864 | ) |  | — |  |  | (6,864 | ) |
| Total other comprehensive income (loss), net of tax | $ | 389,548 |  |  | $ | (36,142 | ) |  | $ | 353,406 |  |  | $ | (193,429 | ) |  | $ | 6,233 |  |  | $ | (187,196 | ) |
DETAILS OF AMOUNTS RECLASSIFIED FROM AOCI TO NET INCOME (LOSS) | The following table presents details of amounts reclassified from accumulated other comprehensive income ("AOCI") to net income (loss):
|  |  | Amount reclassified from AOCI(1) |
| Details about AOCI Components | Consolidated statement of operations line item that includes reclassification | Three months ended September 30, |  | Nine months ended September 30, |
| 2019 |  | 2018 |  | 2019 |  | 2018 |
| Unrealized investment gains (losses) on available for sale investments |  |  |  |  |  |  |  |  |
|  | Other realized investment gains (losses) | $ | 17,904 |  |  | $ | (21,350 | ) |  | $ | 17,041 |  |  | $ | (71,918 | ) |
|  | OTTI losses | (1,458 | ) |  | (5,546 | ) |  | (6,328 | ) |  | (7,634 | ) |
|  | Total before tax | 16,446 |  |  | (26,896 | ) |  | 10,713 |  |  | (79,552 | ) |
|  | Income tax (expense) benefit | (1,638 | ) |  | 972 |  |  | (2,290 | ) |  | 2,363 |  |
|  | Net of tax | $ | 14,808 |  |  | $ | (25,924 | ) |  | $ | 8,423 |  |  | $ | (77,189 | ) |
(1) Amounts in parentheses are charges to net income (loss).

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

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 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