XML 39 R21.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Note 14 - Accumulated Other Comprehensive Income | 9 Months Ended
--- | ---
Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Accumulated Other Comprehensive Income | Accumulated Other Comprehensive Income (Loss) The following table shows the rollforward of AOCI as of the periods indicated:
| Three Months Ended September 30, 2016 |  | Nine Months Ended September 30, 2016 |
(In thousands) | Before Tax |  | Tax Effect |  | Net of Tax |  | Before Tax |  | Tax Effect |  | Net of Tax |
Balance at beginning of period | $ | 95,548 |  |  | $ | 33,443 |  |  | $ | 62,105 |  |  | $ | (28,425 | ) |  | $ | (9,948 | ) |  | $ | (18,477 | ) |
OCI: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) on investments: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) arising during the period | 10,682 |  |  | 3,739 |  |  | 6,943 |  |  | 133,253 |  |  | 46,639 |  |  | 86,614 |  |
Less: Reclassification adjustment for net gains (losses) included in net income (1) | 5,685 |  |  | 1,990 |  |  | 3,695 |  |  | 3,533 |  |  | 1,237 |  |  | 2,296 |  |
Net unrealized gains (losses) on investments | 4,997 |  |  | 1,749 |  |  | 3,248 |  |  | 129,720 |  |  | 45,402 |  |  | 84,318 |  |
Net foreign currency translation adjustments | (47 | ) |  | (11 | ) |  | (36 | ) |  | (523 | ) |  | (177 | ) |  | (346 | ) |
Net actuarial gains (losses) | 240 |  |  | 84 |  |  | 156 |  |  | (34 | ) |  | (12 | ) |  | (22 | ) |
OCI | 5,190 |  |  | 1,822 |  |  | 3,368 |  |  | 129,163 |  |  | 45,213 |  |  | 83,950 |  |
Balance at end of period | $ | 100,738 |  |  | $ | 35,265 |  |  | $ | 65,473 |  |  | $ | 100,738 |  |  | $ | 35,265 |  |  | $ | 65,473 |  |
| Three Months Ended September 30, 2015 |  | Nine Months Ended September 30, 2015 |
(In thousands) | Before Tax |  | Tax Effect |  | Net of Tax |  | Before Tax |  | Tax Effect |  | Net of Tax |
Balance at beginning of period | $ | (17,744 | ) |  | $ | (6,210 | ) |  | $ | (11,534 | ) |  | $ | 79,208 |  |  | $ | 27,723 |  |  | $ | 51,485 |  |
OCI: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) on investments: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) arising during the period | 6,172 |  |  | 2,160 |  |  | 4,012 |  |  | (17,160 | ) |  | (6,006 | ) |  | (11,154 | ) |
Less: Reclassification adjustment for net gains (losses) included in net income (1) | (343 | ) |  | (120 | ) |  | (223 | ) |  | 68,320 |  |  | 23,912 |  |  | 44,408 |  |
Net unrealized gains (losses) on investments | 6,515 |  |  | 2,280 |  |  | 4,235 |  |  | (85,480 | ) |  | (29,918 | ) |  | (55,562 | ) |
Net foreign currency translation adjustments | (184 | ) |  | (64 | ) |  | (120 | ) |  | (135 | ) |  | (47 | ) |  | (88 | ) |
Activity related to investments recorded as assets held for sale (2) | — |  |  | — |  |  | — |  |  | (5,006 | ) |  | (1,752 | ) |  | (3,254 | ) |
OCI | 6,331 |  |  | 2,216 |  |  | 4,115 |  |  | (90,621 | ) |  | (31,717 | ) |  | (58,904 | ) |
Balance at end of period | $ | (11,413 | ) |  | $ | (3,994 | ) |  | $ | (7,419 | ) |  | $ | (11,413 | ) |  | $ | (3,994 | ) |  | $ | (7,419 | ) |
______________________
(1) | Included in net gains (losses) on investments and other financial instruments on our unaudited condensed consolidated statements of operations. During the second quarter of 2015, we sold equity securities in our portfolio and reinvested the proceeds in assets that qualify as PMIERs-compliant Available Assets, recognizing pretax gains of $68.7 million.
(2) | Represents the unrealized holding gains (losses) arising during the period on investments recorded as assets held for sale, net of reclassification adjustments for net gains (losses) included in income (loss) from discontinued operations, net of tax.

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

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration