XML 32 R20.htm IDEA: XBRL DOCUMENT
v3.23.2

Accumulated Other Comprehensive Loss | 6 Months Ended
--- | ---
Jun. 30, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Accumulated Other Comprehensive Loss | 8. Accumulated Other Comprehensive Loss Comprehensive (loss) income for the Company consists of the total of net income, foreign currency translation adjustments, and accrued pension and retiree medical liability adjustments. Foreign currency translation adjustments include the net realized gains from intra-entity loans that are long-term in nature of $522,000 and $1,173,000 for the three and six months ended June 30, 2023, respectively. The changes in components of "Accumulated other comprehensive loss" ("AOCL"), net of taxes and noncontrolling interests, included in the Company's unaudited condensed consolidated financial statements were as follows:
|  | Three Months Ended June 30, 2023 |  |  | Six Months Ended June 30, 2023 |
(in thousands) |  | Foreign currency translation adjustments |  |  | Retirement liabilities (1) |  |  | AOCL attributable to shareholders of Crawford & Company |  |  | Foreign currency translation adjustments |  |  | Retirement liabilities (1) |  |  | AOCL attributable to shareholders of Crawford & Company |
Beginning balance |  | $ | (44,849 | ) |  | $ | (160,654 | ) |  | $ | (205,503 | ) |  | $ | (52,581 | ) |  | $ | (162,740 | ) |  | $ | (215,321 | )
Other comprehensive (loss) income before reclassifications |  |  | (1,990 | ) |  |  | — |  |  |  | (1,990 | ) |  |  | 5,742 |  |  |  | — |  |  |  | 5,742 |
Amounts reclassified from accumulated other comprehensive income to net income |  |  | — |  |  |  | 2,653 |  |  |  | 2,653 |  |  |  | — |  |  |  | 4,739 |  |  |  | 4,739 |
Net current period other comprehensive (loss) income |  |  | (1,990 | ) |  |  | 2,653 |  |  |  | 663 |  |  |  | 5,742 |  |  |  | 4,739 |  |  |  | 10,481 |
Ending balance |  | $ | (46,839 | ) |  | $ | (158,001 | ) |  | $ | (204,840 | ) |  | $ | (46,839 | ) |  | $ | (158,001 | ) |  | $ | (204,840 | )
|  | Three Months Ended June 30, 2022 |  |  | Six Months Ended June 30, 2022 |
(in thousands) |  | Foreign currency translation adjustments |  |  | Retirement liabilities (1) |  |  | AOCL attributable to shareholders of Crawford & Company |  |  | Foreign currency translation adjustments |  |  | Retirement liabilities (1) |  |  | AOCL attributable to shareholders of Crawford & Company |
Beginning balance |  | $ | (26,726 | ) |  | $ | (157,005 | ) |  | $ | (183,731 | ) |  | $ | (21,760 | ) |  | $ | (158,681 | ) |  | $ | (180,441 | )
Other comprehensive loss before reclassifications |  |  | (6,858 | ) |  |  | — |  |  |  | (6,858 | ) |  |  | (11,824 | ) |  |  | — |  |  |  | (11,824 | )
Amounts reclassified from accumulated other comprehensive income to net income |  |  | — |  |  |  | 2,017 |  |  |  | 2,017 |  |  |  | — |  |  |  | 3,693 |  |  |  | 3,693 |
Net current period other comprehensive (loss) income |  |  | (6,858 | ) |  |  | 2,017 |  |  |  | (4,841 | ) |  |  | (11,824 | ) |  |  | 3,693 |  |  |  | (8,131 | )
Ending balance |  | $ | (33,584 | ) |  | $ | (154,988 | ) |  | $ | (188,572 | ) |  | $ | (33,584 | ) |  | $ | (154,988 | ) |  | $ | (188,572 | )
(1) Retirement liabilities reclassified to net income are related to the amortization of actuarial losses and are included in "Other Income, net" in the Company's unaudited Condensed Consolidated Statements of Operations. See Note 6, "Defined Benefit Pension Plans" for additional details. The other comprehensive loss amounts attributable to noncontrolling interests presented in the Company's unaudited Condensed Consolidated Statements of Shareholders' Investment are foreign currency translation adjustments.

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

X
- 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//1943274/2147483586/944-220-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//1943274/2147483589/942-220-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 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration