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Note 19 - Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2023
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | NOTE 19 ACCUMULATED OTHER COMPREHENSIVE INCOME The tables below detail the change in the balance of each component of accumulated other comprehensive (loss) income, net of tax, for the three and nine months ended September 30, 2023 and September 30, 2022 as relates to shareholders' equity attributable to common shareholders on the consolidated balance sheets.
(in thousands) |  | Three months ended September 30, 2023 |
|  | Unrealized |  |  | Foreign |  |  | Change in Fair Value |  |  | Total |
|  | Losses on |  |  | Currency |  |  | of Debt Attributable |  |  | Accumulated Other |
|  | Available-for-Sale |  |  | Translation |  |  | to Instrument-Specific |  |  | Comprehensive |
|  | Investments |  |  | Adjustments |  |  | Credit Risk |  |  | Loss |
Balance at June 30, 2023 |  | $ | (2,326 | ) |  | $ | (3,286 | ) |  | $ | 4,354 |  |  | $ | (1,258 | )
Other comprehensive (loss) income arising during the period |  |  | (30 | ) |  |  | — |  |  |  | 84 |  |  |  | 54 |
Amounts reclassified from accumulated other comprehensive loss |  |  | (66 | ) |  |  | — |  |  |  | — |  |  |  | (66 | )
Net current-period other comprehensive (loss) income |  |  | (96 | ) |  |  | — |  |  |  | 84 |  |  |  | (12 | )
Balance at September 30, 2023 |  | $ | (2,422 | ) |  | $ | (3,286 | ) |  | $ | 4,438 |  |  | $ | (1,270 | )
(in thousands) |  | Three months ended September 30, 2022 |
|  | Unrealized Gains |  |  | Foreign |  |  | Change in Fair Value |  |  | Total |
|  | (Losses) on |  |  | Currency |  |  | of Debt Attributable |  |  | Accumulated Other |
|  | Available-for-Sale |  |  | Translation |  |  | to Instrument-Specific |  |  | Comprehensive |
|  | Investments |  |  | Adjustments |  |  | Credit Risk |  |  | Income |
Balance at June 30, 2022 |  | $ | (1,871 | ) |  | $ | (3,286 | ) |  | $ | 41,174 |  |  | $ | 36,017 |
Other comprehensive loss arising during the period |  |  | (834 | ) |  |  | — |  |  |  | (3,226 | ) |  |  | (4,060 | )
Amounts reclassified from accumulated other comprehensive income |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | 3 |
Net current-period other comprehensive loss |  |  | (831 | ) |  |  | — |  |  |  | (3,226 | ) |  |  | (4,057 | )
Balance at September 30, 2022 |  | $ | (2,702 | ) |  | $ | (3,286 | ) |  | $ | 37,948 |  |  | $ | 31,960 |
(in thousands) |  | Nine months ended September 30, 2023 |
|  | Unrealized Gains |  |  | Foreign |  |  | Change in Fair Value |  |  | Total |
|  | (Losses) on |  |  | Currency |  |  | of Debt Attributable |  |  | Accumulated Other |
|  | Available-for-Sale |  |  | Translation |  |  | to Instrument-Specific |  |  | Comprehensive |
|  | Investments |  |  | Adjustments |  |  | Credit Risk |  |  | Income (Loss) |
Balance at January 1, 2023 |  | $ | (2,464 | ) |  | $ | (3,286 | ) |  | $ | 32,355 |  |  | $ | 26,605 |
Other comprehensive income (loss) arising during the period |  |  | 164 |  |  |  | — |  |  |  | (740 | ) |  |  | (576 | )
Amounts reclassified from accumulated other comprehensive income (loss) |  |  | (122 | ) |  |  | — |  |  |  | (27,177 | ) |  |  | (27,299 | )
Net current-period other comprehensive income (loss) |  |  | 42 |  |  |  | — |  |  |  | (27,917 | ) |  |  | (27,875 | )
Balance at September 30, 2023 |  | $ | (2,422 | ) |  | $ | (3,286 | ) |  | $ | 4,438 |  |  | $ | (1,270 | )
(in thousands) |  | Nine months ended September 30, 2022 |
|  | Unrealized Gains |  |  | Foreign |  |  | Change in Fair Value |  |  | Total |
|  | (Losses) on |  |  | Currency |  |  | of Debt Attributable |  |  | Accumulated Other |
|  | Available-for-Sale |  |  | Translation |  |  | to Instrument-Specific |  |  | Comprehensive |
|  | Investments |  |  | Adjustments |  |  | Credit Risk |  |  | Income |
Balance at January 1, 2022 |  | $ | (220 | ) |  | $ | (3,286 | ) |  | $ | 34,285 |  |  | $ | 30,779 |
Other comprehensive (loss) income arising during the period |  |  | (2,492 | ) |  |  | — |  |  |  | 3,663 |  |  |  | 1,171 |
Amounts reclassified from accumulated other comprehensive income |  |  | 10 |  |  |  | — |  |  |  | — |  |  |  | 10 |
Net current-period other comprehensive (loss) income |  |  | (2,482 | ) |  |  | — |  |  |  | 3,663 |  |  |  | 1,181 |
Balance at September 30, 2022 |  | $ | (2,702 | ) |  | $ | (3,286 | ) |  | $ | 37,948 |  |  | $ | 31,960 |
It should be noted that the unaudited consolidated statements of comprehensive (loss) income present the components of other comprehensive (loss) income, net of tax, only for the three and nine months ended September 30, 2023 and September 30, 2022 and inclusive of the components attributable to noncontrolling interests in consolidated subsidiaries. Components of accumulated other comprehensive (loss) income were reclassified to the following lines of the unaudited consolidated statements of operations for the three and nine months ended September 30, 2023 and September 30, 2022:
(in thousands) |  | Three months ended September 30, |  |  | Nine months ended September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Reclassification of accumulated other comprehensive income from unrealized gains (losses) on available-for-sale investments to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net realized gains |  | $ | 66 |  |  | $ | (3 | ) |  | $ | 122 |  |  | $ | (10 | )
Reclassification of accumulated other comprehensive income from change in fair value of debt attributable to instrument-specific credit risk to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gain on extinguishment of debt |  |  | — |  |  |  | — |  |  |  | 27,177 |  |  |  | — |
(Loss) income from continuing operations before income tax (benefit) expense |  |  | 66 |  |  |  | (3 | ) |  |  | 27,299 |  |  |  | (10 | )
Income tax (benefit) expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
(Loss) income from continuing operations, net of taxes |  |  | 66 |  |  |  | (3 | ) |  |  | 27,299 |  |  |  | (10 | )
Income from discontinued operations, net of taxes |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net (loss) income |  | $ | 66 |  |  | $ | (3 | ) |  | $ | 27,299 |  |  | $ | (10 | )
As further discussed in Note 11, "Debt," during the first quarter of 2023, the Company completed the repurchases of five TruPs. The unaudited consolidated statements of comprehensive (loss) income for the nine months ended September 30, 2023 includes a reclassification adjustment of $27.2 million from accumulated other comprehensive income to gain on extinguishment of debt related to the instrument-specific credit risk portion of the repurchased TruPs.

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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/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
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