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Comprehensive Income and Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2013
Equity [Abstract] |
Comprehensive Income and Accumulated Other Comprehensive Income (Loss) |
15. | Comprehensive Income and Accumulated Other Comprehensive Income (Loss)
Comprehensive income includes net income plus unrealized gains/losses on our available-for-sale investment securities, net of tax. In reporting comprehensive income on a net basis in the statement of income, we used a 35% tax rate. The following table illustrates the changes in the balance of each component of accumulated other comprehensive income for each period presented in the financial statements.
|  | Year Ended December 31, |
| 2013 |  |  | 2012 |  |  | 2011 |
|  |  |  |  | (In thousands) |  |  |  |
Beginning balance |  | $ | 2,979 |  |  | $ | 2,215 |  |  | $ | 265 |
Other comprehensive income (loss) before reclassification |  |  | (7,525) |  |  |  | 1,552 |  |  |  | 1,880 |
Amounts reclassified from accumulated other comprehensive income |  |  | 251 |  |  |  | (788) |  |  |  | 70 |
Net current period other comprehensive income |  |  | (7,274) |  |  |  | 764 |  |  |  | 1,950 |
Ending balance |  | $ | (4,295) |  |  | $ | 2,979 |  |  | $ | 2,215 |
The sale or other-than-temporary impairment of an available-for-sale security results in amounts being reclassified from accumulated other comprehensive income to current period net income. The effects of reclassifications out of accumulated other comprehensive income by the respective line items of net income are presented in the following table.
Component of Accumulated Other Comprehensive Income |  | Year Ended December 31, |  |  | Affected line item in the statement of income
|  | 2013 |  |  | 2012 |  |  | 2011 |  |  |
|  | (in thousands) |  |  |
Unrealized gains (losses) on available-for-sale securities |  | $ | 30 |  |  | $ | 1,211 |  |  | $ | (107) |  |  | Net realized gains/(losses) on investments
Other-than-temporary impairment |  |  | (416) |  |  |  | — |  |  |  | — |  |  | Net realized gains/(losses) on investments
|  |  | (386) |  |  |  | 1,211 |  |  |  | (107) |  |  | Income before income taxes
|  |  | 135 |  |  |  | (423) |  |  |  | 37 |  |  | Income tax expense
|  | $ | (251) |  |  | $ | 788 |  |  | $ | (70) |  |  | Net income
|  | Pre-Tax Amount |  |  | Tax Expense |  |  | Net-of-Tax Amount |
|  | (In thousands) |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) on securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized loss on available-for-sale securities |  | $ | (11,504) |  |  | $ | (4,027) |  |  | $ | (7,477) |
Change in unrealized losses on fixed maturity securities with OTTI |  |  | 2 |  |  |  | 1 |  |  |  | 1 |
Change in unrealized losses on equity securities with OTTI |  |  | 416 |  |  |  | 146 |  |  |  | 270 |
Less amortization of differences between fair value and amortized cost for fixed maturity security transfer |  |  | (75) |  |  |  | (26) |  |  |  | (49) |
Less reclassification adjustment for gains realized in net income |  |  | (30) |  |  |  | (11) |  |  |  | (19) |
Net unrealized gain |  |  | (11,191) |  |  |  | (3,917) |  |  |  | (7,274) |
Other comprehensive income |  | $ | (11,191) |  |  | $ | (3,917) |  |  | $ | (7,274) |
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) on securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain on available-for-sale securities |  | $ | 2,555 |  |  | $ | 894 |  |  | $ | 1,661 |
Change in unrealized losses on fixed maturity securities with OTTI |  |  | 1 |  |  |  | — |  |  |  | 1 |
Less amortization of differences between fair value and amortized cost for fixed maturity security transfer |  |  | (101) |  |  |  | (35) |  |  |  | (66) |
Less reclassification adjustment for gains realized in net income |  |  | (1,279) |  |  |  | (447) |  |  |  | (832) |
Net unrealized gain |  |  | 1,176 |  |  |  | 412 |  |  |  | 764 |
Other comprehensive income |  | $ | 1,176 |  |  | $ | 412 |  |  | $ | 764 |
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) on securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain on available-for-sale securities |  | $ | 3,127 |  |  | $ | 1,094 |  |  | $ | 2,033 |
Change in unrealized losses on fixed maturity securities with OTTI |  |  | (21) |  |  |  | (7) |  |  |  | (14) |
Less amortization of differences between fair value and amortized cost for fixed maturity security transfer |  |  | (159) |  |  |  | (56) |  |  |  | (103) |
Less reclassification adjustment for gains realized in net income |  |  | 107 |  |  |  | 37 |  |  |  | 70 |
Change in deferred tax valuation allowance |  |  | — |  |  |  | 36 |  |  |  | (36) |
Net unrealized gain |  |  | 3,054 |  |  |  | 1,104 |  |  |  | 1,950 |
Other comprehensive income |  | $ | 3,054 |  |  | $ | 1,104 |  |  | $ | 1,950 |

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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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: 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=28358780&loc=d3e681-108580 Reference 3: 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 4: 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=28358780&loc=d3e689-108580 Reference 5: 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=28358780&loc=SL7669619-108580 Reference 6: 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=28358780&loc=d3e640-108580 Reference 7: 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=28358780&loc=d3e716-108580 Reference 8: 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=28358780&loc=d3e709-108580 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
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