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Other comprehensive (loss) income

9 Months Ended

Sep. 30, 2025

Equity [Abstract]

Other comprehensive (loss) income

Other comprehensive (loss) income. Changes in the balances of each component of other comprehensive (loss) income and the related tax effects are as follows:

			Three Months Ended   September 30, 2025												Three Months Ended   September 30, 2024
			Before-Tax Amount			Tax Expense (Benefit)			Net-of-Tax Amount						Before-Tax Amount			Tax Expense (Benefit)			Net-of-Tax Amount
			(in $ thousands)
Net unrealized gains and losses on investments:
Change in net unrealized gains and losses on investments			3,890			817			3,073						16,474			3,459			13,015
Reclassification adjustments for realized gains and losses on investments			231			48			183						509			107			402
			4,121			865			3,256						16,983			3,566			13,417
Foreign currency translation adjustments			(5,883)			(705)			(5,178)						5,333			491			4,842
Other comprehensive (loss) income			(1,762)			160			(1,922)						22,316			4,057			18,259

			Nine Months Ended   September 30, 2025												Nine Months Ended   September 30, 2024
			Before-Tax Amount			Tax Expense (Benefit)			Net-of-Tax Amount						Before-Tax Amount			Tax Expense (Benefit)			Net-of-Tax Amount
			($000 omitted)
Net unrealized gains and losses on investments:
Change in net unrealized gains and losses on investments			11,599			2,436			9,163						13,738			2,885			10,853
Reclassification adjustment for realized gains and losses on investments			645			135			510						1,192			250			942
			12,244			2,571			9,673						14,930			3,135			11,795
Foreign currency translation adjustments			10,652			1,422			9,230						(1,755)			(871)			(884)
Other comprehensive income			22,896			3,993			18,903						13,175			2,264			10,911

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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://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/220/tableOfContent

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- References

No definition available.

+ Details

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