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Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2020

Equity [Abstract]

Comprehensive Income (Loss)

Note 6 – Comprehensive Income (Loss)

Comprehensive income (loss) includes net income and other comprehensive income or loss, which for the Company includes changes in unrealized gains or losses of investments carried at fair value and changes in the allowance for credit losses related to these investments. Reclassification adjustments for realized (gains) losses are reflected in net realized investment gains (losses) on the consolidated statements of income. The components of other comprehensive income or loss and the related tax effects allocated to each component were as follows:

		Three Months Ended												Three Months Ended
		September 30, 2020												September 30, 2019
						Income Tax												Income Tax
		Before				Expense				Net of				Before				Expense				Net of
		Tax				(Benefit)				Tax				Tax				(Benefit)				Tax
Unrealized gains arising during the period		$	247			$	61			$	186			$	447			$	90			$	357
Change in allowance for credit losses			70				17				53				—				—				—
Call and repayment (gains) losses charged to    investment income			(15	)			(4	)			(11	)			(2	)			—				(2	)
Reclassification adjustment for realized    gains			21				5				16				(26	)			(7	)			(19	)
Total other comprehensive gains		$	323			$	79			$	244			$	419			$	83			$	336

		Nine Months Ended												Nine Months Ended
		September 30, 2020												September 30, 2019
						Income Tax												Income Tax
		Before				Expense				Net of				Before				Expense				Net of
		Tax				(Benefit)				Tax				Tax				(Benefit)				Tax
Unrealized (losses) gains arising during the    period		$	56			$	14			$	42			$	4,777			$	1,188			$	3,589
Change in allowance for credit losses			596				146				450				—				—				—
Call and repayment gains charged to    investment income			(231	)			(56	)			(175	)			(1	)			—				(1	)
Reclassification adjustment for    realized gains			(1,133	)			(278	)			(855	)			(59	)			(15	)			(44	)
Total other comprehensive (losses) gains		$	(712	)		$	(174	)		$	(538	)		$	4,717			$	1,173			$	3,544

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- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-URI http://asc.fasb.org/topic&trid=2134417

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

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X

- References

No definition available.

+ Details

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