XML 55 R42.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Comprehensive Income and Accumulated Other Comprehensive Income (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Equity [Abstract] |
Schedule of Changes in Accumulated Other Comprehensive Income (AOCI) | The following table illustrates the changes in the balance of each component of accumulated other comprehensive income (loss) for each period presented in the financial statements.
|  | Year Ended December 31, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | (in thousands) |
Beginning balance |  | $ | 3,612 |  |  | $ | (492 | ) |  | $ | 2,587 |
Impact of adoption of ASU 2016-01 |  |  | (615 | ) |  |  | — |  |  |  | — |
Impact of adoption of ASU 2018-02 |  |  | 414 |  |  |  | — |  |  |  | — |
Adjusted beginning balance |  |  | 3,411 |  |  |  | (492 | ) |  |  | 2,587 |
Other comprehensive income (loss) before reclassification |  |  | (4,551 | ) |  |  | 4,823 |  |  |  | (3,231 | )
Amounts reclassified from accumulated other comprehensive income (loss) |  |  | 308 |  |  |  | (719 | ) |  |  | 152 |
Net current period other comprehensive income (loss) |  |  | (4,243 | ) |  |  | 4,104 |  |  |  | (3,079 | )
Ending balance |  | $ | (832 | ) |  | $ | 3,612 |  |  | $ | (492 | )
Reclassification Out of Accumulated Other Comprehensive 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 (Loss) |  | Year Ended December 31, |  |  | Affected line item in the statement of income
|  | 2018 |  |  | 2017 |  |  | 2016 |  |  |
|  | (in thousands) |  |  |
Unrealized gains (losses) on available-for- sale securities |  | $ | (390 | ) |  | $ | 1,106 |  |  | $ | (234 | ) |  | Net realized losses on investments
|  |  | (390 | ) |  |  | 1,106 |  |  |  | (234 | ) |  | Income before income taxes
|  |  | 82 |  |  |  | (387 | ) |  |  | 82 |  |  | Income tax expense
|  | $ | (308 | ) |  | $ | 719 |  |  | $ | (152 | ) |  | Net income
Other Comprehensive Income |
|  | Pre-Tax Amount |  |  | Tax Expense (Benefit) |  |  | Net-of-Tax Amount |
|  | (in thousands) |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Unrealized loss on securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized loss on available-for-sale securities |  | $ | (5,760 | ) |  | $ | (1,209 | ) |  | $ | (4,551 | )
Reclassification adjustment for gains realized in net income |  |  | 390 |  |  |  | 82 |  |  |  | 308 |
Net unrealized loss |  |  | (5,370 | ) |  |  | (1,127 | ) |  |  | (4,243 | )
Other comprehensive loss |  | $ | (5,370 | ) |  | $ | (1,127 | ) |  | $ | (4,243 | )
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain on securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain on available-for-sale securities |  | $ | 6,960 |  |  | $ | 2,137 |  |  | $ | 4,823 |
Reclassification adjustment for losses realized in net income |  |  | (1,106 | ) |  |  | (387 | ) |  |  | (719 | )
Net unrealized gain |  |  | 5,854 |  |  |  | 1,750 |  |  |  | 4,104 |
Other comprehensive income |  | $ | 5,854 |  |  | $ | 1,750 |  |  | $ | 4,104 |
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |
Unrealized loss on securities: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized loss on available-for-sale securities |  | $ | (4,908 | ) |  | $ | (1,718 | ) |  | $ | (3,190 | )
Less amortization of differences between fair value and amortized cost for fixed maturity security transfer |  |  | (63 | ) |  |  | (22 | ) |  |  | (41 | )
Reclassification adjustment for gains realized in net income |  |  | 234 |  |  |  | 82 |  |  |  | 152 |
Net unrealized loss |  |  | (4,737 | ) |  |  | (1,658 | ) |  |  | (3,079 | )
Other comprehensive loss |  | $ | (4,737 | ) |  | $ | (1,658 | ) |  | $ | (3,079 | )

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

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=114867106&loc=d3e526-108580 + Details
Name: | us-gaap_ScheduleOfComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration