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Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2021

Equity [Abstract]

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

The following table presents the activity of AFS securities in accumulated other comprehensive income (loss) (AOCI), net of tax, for the following periods:

															Total AOCI									Amount attributable to non-controlling interests									Total AOCI to Tiptree Inc.
Balance at December 31, 2019																		$	1,711																				$	(13)					$	1,698
Other comprehensive income (losses) before reclassifications															4,108												(21)						4,087
Amounts reclassified from AOCI															(165)												—						(165)
OCI															3,943												(21)						3,922
Adoption of accounting standard (1)															42												—						42
Balance at September 30, 2020															$	5,696											$	(34)					$	5,662
Balance at December 31, 2020															$	5,702											$	(28)					$	5,674
Other comprehensive income (losses) before reclassifications															(4,054)												18						(4,036)
Amounts reclassified from AOCI															(481)												—						(481)
OCI															(4,535)												18						(4,517)
Balance at September 30, 2021															$	1,167											$	(10)					$	1,157

(1)    Amounts reclassified to retained earnings due to adoption of ASU 2016-13. See Note (2) Summary of Significant Accounting Policies of the Company’s Annual Report on Form 10-K for the year ended December 31, 2020.

The following table presents the reclassification adjustments out of AOCI included in net income and the impacted line items on the condensed consolidated statement of operations for the following periods:

			Three Months Ended September 30,												Nine Months Ended September 30,															Affected line item in condensed consolidated statements of operations
Components of AOCI			2021						2020						2021						2020
Unrealized gains (losses) on available for sale securities			$	296					$	115					$	616					$	211								Net realized and unrealized gains (losses)
Related tax (expense) benefit			(62)						(20)						(135)						(46)									Provision for income tax
Net of tax			$	234					$	95					$	481					$	165

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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

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-Publisher FASB
-Name Accounting Standards Codification
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- References

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