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Note 18 - Accumulated Other Comprehensive Loss

6 Months Ended

Jun. 30, 2025

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

NOTE 18 ACCUMULATED OTHER COMPREHENSIVE LOSS

The tables below detail the change in the balance of each component of accumulated other comprehensive loss, net of tax, for the three and six months ended June 30, 2025 and June 30, 2024 as relates to shareholders' equity attributable to common shareholders on the consolidated balance sheets.

(in thousands)		Three months ended June 30, 2025
		Unrealized Gains (Losses) on Available-for-Sale Investments				Foreign Currency Translation Adjustments				Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk				Total Accumulated Other Comprehensive Loss
Balance at March 31, 2025		$	(768	)		$	(3,286	)		$	3,739			$	(315	)
Other comprehensive income (loss) arising during the period			256				—				(552	)			(296	)
Amounts reclassified from accumulated other comprehensive loss			(29	)			—				—				(29	)
Net current-period other comprehensive income (loss)			227				—				(552	)			(325	)
Balance at June 30, 2025		$	(541	)		$	(3,286	)		$	3,187			$	(640	)

(in thousands)		Three months ended June 30, 2024
		Unrealized Gains (Losses) on Available-for-Sale Investments				Foreign Currency Translation Adjustments				Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk				Total Accumulated Other Comprehensive Loss
Balance at March 31, 2024		$	(1,667	)		$	(3,286	)		$	3,365			$	(1,588	)
Other comprehensive income (loss) arising during the period			106				—				(15	)			91
Amounts reclassified from accumulated other comprehensive loss			(29	)			—				—				(29	)
Net current-period other comprehensive income (loss)			77				—				(15	)			62
Balance at June 30, 2024		$	(1,590	)		$	(3,286	)		$	3,350			$	(1,526	)

(in thousands)		Six months ended June 30, 2025
		Unrealized Gains (Losses) on Available-for-Sale Investments				Foreign Currency Translation Adjustments				Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk				Total Accumulated Other Comprehensive Loss
Balance at January 1, 2025		$	(1,157	)		$	(3,286	)		$	3,725			$	(718	)
Other comprehensive income (loss) arising during the period			669				—				(538	)			131
Amounts reclassified from accumulated other comprehensive loss			(53	)			—				—				(53	)
Net current-period other comprehensive income (loss)			616				—				(538	)			78
Balance at June 30, 2025		$	(541	)		$	(3,286	)		$	3,187			$	(640	)

(in thousands)		Six months ended June 30, 2024
		Unrealized Gains (Losses) on Available-for-Sale Investments				Foreign Currency Translation Adjustments				Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk				Total Accumulated Other Comprehensive Loss
Balance at January 1, 2024		$	(1,596	)		$	(3,286	)		$	3,342			$	(1,540	)
Other comprehensive income arising during the period			48				—				8				56
Amounts reclassified from accumulated other comprehensive loss			(42	)			—				—				(42	)
Net current-period other comprehensive income			6				—				8				14
Balance at June 30, 2024		$	(1,590	)		$	(3,286	)		$	3,350			$	(1,526	)

For the three and six months ended  June 30, 2024, the unaudited consolidated statements of comprehensive loss present the components of other comprehensive income (loss), net of tax, inclusive of the components attributable to noncontrolling interests in consolidated subsidiaries.

Components of accumulated other comprehensive loss were reclassified to the following lines of the unaudited consolidated statements of operations for the three and six months ended June 30, 2025 and June 30, 2024:

(in thousands)		Three months ended June 30,								Six months ended June 30,
		2025				2024				2025				2024
Reclassification of accumulated other comprehensive loss from unrealized gains (losses) on available-for-sale investments to:
Net realized gains		$	29			$	29			$	53			$	42
Loss from continuing operations before income tax (benefit) expense			29				29				53				42
Income tax (benefit) expense			—				—				—				—
Loss from continuing operations, net of taxes			29				29				53				42
Income from discontinued operations, net of taxes			—				—				—				—
Net loss		$	29			$	29			$	53			$	42

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/1943274/2147477250/944-220-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/1943274/2147478524/942-220-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

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X

- References

No definition available.

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