XML 43 R29.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Note 21 - Accumulated Other Comprehensive (Loss) Income | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | NOTE 21 ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME The table below details the change in the balance of each component of accumulated other comprehensive (loss) income, net of tax, for the years ended December 31, 2023 and December 31, 2022, as it relates to shareholders' equity attributable to common shareholders on the consolidated balance sheets.
(in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Change in |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Fair Value of |  |  |  |  |
|  | Unrealized |  |  |  |  |  |  | Debt |  |  |  |  |
|  | Gains |  |  |  |  |  |  | Attributable |  |  | Total |
|  | (Losses) on |  |  | Foreign |  |  | to |  |  | Accumulated |
|  | Available- |  |  | Currency |  |  | Instrument- |  |  | Other |
|  | for-Sale |  |  | Translation |  |  | Specific |  |  | Comprehensive |
|  | Investments |  |  | Adjustments |  |  | Credit Risk |  |  | Income (Loss) |
Balance, December 31, 2021 |  | $ | (220 | ) |  | $ | (3,286 | ) |  | $ | 34,285 |  |  | $ | 30,779 |
Other comprehensive loss arising during the period |  |  | (2,266 | ) |  |  | — |  |  |  | (1,930 | ) |  |  | (4,196 | )
Amounts reclassified from accumulated other comprehensive income |  |  | 22 |  |  |  | — |  |  |  | — |  |  |  | 22 |
Net current-period other comprehensive loss |  |  | (2,244 | ) |  |  | — |  |  |  | (1,930 | ) |  |  | (4,174 | )
Balance, December 31, 2022 |  | $ | (2,464 | ) |  | $ | (3,286 | ) |  | $ | 32,355 |  |  | $ | 26,605 |
Other comprehensive income (loss) arising during the period |  |  | 1,065 |  |  |  | — |  |  |  | (1,836 | ) |  |  | (771 | )
Amounts reclassified from accumulated other comprehensive income |  |  | (197 | ) |  |  | — |  |  |  | (27,177 | ) |  |  | (27,374 | )
Net current-period other comprehensive income (loss) |  |  | 868 |  |  |  | — |  |  |  | (29,013 | ) |  |  | (28,145 | )
Balance, December 31, 2023 |  | $ | (1,596 | ) |  | $ | (3,286 | ) |  | $ | 3,342 |  |  | $ | (1,540 | )
It should be noted that the consolidated statements of comprehensive (loss) income present the components of other comprehensive loss, net of tax, only for the years ended December 31, 2023 and December 31, 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 consolidated statements of operations for the years ended December 31, 2023 and December 31, 2022:
(in thousands) |  | Years ended December 31, |
|  | 2023 |  |  | 2022 |
Reclassification of accumulated other comprehensive income from unrealized gains (losses) on available-for-sale investments to: |  |  |  |  |  |  |  |
Net realized gains |  | $ | 197 |  |  | $ | (22 | )
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 |  |  |  | — |
Income from continuing operations before income tax (benefit) expense |  |  | 27,374 |  |  |  | (22 | )
Income tax (benefit) expense |  |  | — |  |  |  | — |
Income from continuing operations, net of taxes |  |  | 27,374 |  |  |  | (22 | )
Income (loss) from discontinued operations, net of taxes |  |  | — |  |  |  | — |
Net income |  | $ | 27,374 |  |  | $ | (22 | )

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

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