XML 38 R28.htm IDEA: XBRL DOCUMENT
v3.21.2

Comprehensive Income (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2021
Equity [Abstract] |
Schedule of AOCI | The following table presents the net changes in the Company's accumulated other comprehensive income by component (all amounts shown are net of tax):
| Three Months Ended September 30, |  |  | Nine Months Ended September 30,
| 2021 |  | 2020 |  |  | 2021 | 2020
Foreign currency translation adjustments: |  |  |  |  |  |  |
Balance at beginning of period | $ | 879,832 |  |  | $ | (2,940,052) |  |  |  | $ | 769,045 |  | $ | (2,384,589) |
Other Comprehensive income (loss) before reclassifications | (349,165) |  |  | 1,823,667 |  |  |  | (238,378) |  | 1,268,204 |
Net current-period change | (349,165) |  |  | 1,823,667 |  |  |  | (238,378) |  | 1,268,204 |
Balance at end of period | 530,667 |  |  | (1,116,385) |  |  |  | 530,667 |  | (1,116,385) |
Unrealized gains on available-for-sale debt securities: |  |  |  |  |  |  |
Balance at beginning of period | 3,385,206 |  |  | 5,679,296 |  |  |  | 6,082,007 |  | 1,095,486 |
Other Comprehensive income (loss) before reclassifications | (645,273) |  |  | 208,503 |  |  |  | (2,727,750) |  | 5,543,455 |
Amounts reclassified from accumulated other comprehensive income | — |  |  | (324,354) |  |  |  | (614,324) |  | (1,075,496) |
Net current-period change | (645,273) |  |  | (115,851) |  |  |  | (3,342,074) |  | 4,467,959 |
Balance at end of period | 2,739,933 |  |  | 5,563,445 |  |  |  | 2,739,933 |  | 5,563,445 |
Accumulated other comprehensive income, end of period | $ | 3,270,600 |  |  | $ | 4,447,060 |  |  |  | $ | 3,270,600 |  | $ | 4,447,060 |
Reclassifications Out of Other Comprehensive Income | The following table presents details of reclassifications out of accumulated other comprehensive income for the three and nine months ended September 30, 2021 and 2020:
Details about Accumulated Other Comprehensive Income Components |  | Amounts Reclassified from Other Comprehensive Income |  | Affected Line item in the Consolidated Statements of Income
|  | Three Months Ended September 30, |  | Nine Months Ended September |  |
|  | 2021 |  | 2020 |  | 2021 |  | 2020 |  |
Unrealized gains on available-for-sale debt securities |  |  |  |  |  |  |  |  |  |
Realized gain on sale of securities |  | $ | — |  |  | $ | 410,575 |  |  | $ | 777,625 |  |  | $ | 1,361,387 |  |  | Investment income
Provision for income taxes |  | — |  |  | (86,221) |  |  | (163,301) |  |  | (285,891) |  |  | Provision for income taxes
Total net reclassifications for the period |  | $ | — |  |  | $ | 324,354 |  |  | $ | 614,324 |  |  | $ | 1,075,496 |  |  | Net of tax

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: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901 Reference 2: 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=124509347&loc=SL7669686-108580 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration