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v3.23.3

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands | 9 Months Ended
--- | ---
Sep. 30, 2023 | Sep. 30, 2022
Cash flows from operating activities: |  |
Net income (loss) | $ 13,696 | $ 12,348
Adjustments to reconcile net income to net cash provided by (used in) operating activities: |  |
Investment related (gains) losses on sale of investments and other assets | 477 | 10,589
Net deferred policy acquisition cost | (8,490) | (6,686)
Amortization of cost of insurance acquired | 465 | 446
Depreciation | 380 | 413
Amortization of premiums and discounts on investments | 3,761 | 3,456
Stock-based compensation | 333 | 300
Deferred federal income tax expense (benefit) | 652 | 1,623
Change in: |  |
Accrued investment income | 8 | (418)
Reinsurance recoverable | 778 | 2,054
Due premiums | 2,168 | 197
Future policy benefit reserves | (5,111) | 3,993
Other policyholders' liabilities | 8,156 | 3,222
Federal income tax receivable | 1,253 | 2,754
Commissions payable and other liabilities | (3,116) | 6,367
Other, net | 34 | (895)
Net cash provided by (used in) operating activities | 15,444 | 39,763
Cash flows from investing activities: |  |
Purchases of fixed maturity securities, available-for-sale | (50,077) | (102,348)
Sales of fixed maturity securities, available-for-sale | 13,690 | 30,348
Maturities and calls of fixed maturity securities, available-for-sale | 23,128 | 37,890
Sales of equity securities | 770 | 0
Principal payments on mortgage loans | 6 | 1,097
(Increase) decrease in policy loans, net | 3,023 | 2,222
Sales of other long-term investments | 3,793 | 4,130
Purchases of other long-term investments | (13,262) | (18,150)
Purchase of property and equipment | (292) | (76)
Maturity of short-term investments | 750 | 0
Purchase of short-term investments | 0 | (1,250)
Net cash provided by (used in) investing activities | (18,471) | (46,137)
Cash flows from financing activities: |  |
Annuity deposits | 5,443 | 6,777
Annuity withdrawals | (7,828) | (6,634)
Acquisition of treasury stock | (719) | (2,183)
Issuance of common stock | 0 | 2,244
Other | (57) | (117)
Net cash provided by (used in) financing activities | (3,161) | 87
Net increase (decrease) in cash and cash equivalents | (6,188) | (6,287)
Cash and cash equivalents at beginning of year | 22,973 | 27,294
Cash and cash equivalents at end of period | $ 16,785 | $ 21,007

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- Definition The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 + Details
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