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Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2020

Equity [Abstract]

Other Comprehensive Income (Loss)

Other Comprehensive Income (Loss)

The following table provides the components of other comprehensive income (loss) on a pre-tax and after-tax basis for the periods presented (in thousands):

			Three Months Ended September 30,
			2020																		2019
			Pre-tax						Tax						After-tax						Pre-tax						Tax						After-tax
Net changes related to available-for-sale securities:
Unrealized holding gains arising during the period			$	5,518					$	1,359					$	4,159					$	6,815					$	1,671					$	5,144
Less: Reclassification adjustments for (gains) losses  realized in net income (loss)			(53,827)						(13,247)						(40,580)						22						6						16
Other comprehensive income (loss)			$	(48,309)					$	(11,888)					$	(36,421)					$	6,837					$	1,677					$	5,160

			Nine Months Ended September 30,
			2020																		2019
			Pre-tax						Tax						After-tax						Pre-tax						Tax						After-tax
Net changes related to available-for-sale securities:
Unrealized holding gains arising during the period			$	28,953					$	7,320					$	21,633					$	38,685					$	9,520					$	29,165
Less: Reclassification adjustments for (gains) losses  realized in net income (loss)			(54,294)						(13,362)						(40,932)						(87)						(21)						(66)
Other comprehensive income (loss)			$	(25,341)					$	(6,042)					$	(19,299)					$	38,598					$	9,499					$	29,099
Reclassification adjustment to retained earnings (1)			791						194						597						—						—						—
Change in accumulated other comprehensive income			$	(24,550)					$	(5,848)					$	(18,702)					$	38,598					$	9,499					$	29,099

(1)This amount represents reclassifications to retained earnings associated with the allowance for expected credit losses within accumulated other comprehensive income relating to available-for-sale debt security investments. See “—Note 2 (Significant Accounting Policies—Recently Adopted Accounting Pronouncements)” for more information.

The following table provides the reclassification adjustments for gains (losses) out of accumulated other comprehensive income for the periods presented (in thousands):

Details about Accumulated Other Comprehensive Income (Loss) Components						Amount Reclassified from Accumulated Other Comprehensive Income (Loss)																								Affected Line Item in the Statement Where Net Income is Presented
						Three Months Ended September 30,												Nine Months Ended September 30,
						2020						2019						2020						2019
Unrealized gains (losses) on available-for-sale debt securities
						$	53,827					$	(22)					$	54,294					$	87					Net realized gains (losses) on sale of securities
						(13,247)						6						(13,362)						(21)						Income taxes
Total reclassification for the period						$	40,580					$	(16)					$	40,932					$	66					Net of tax

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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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- References

No definition available.

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