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Marketable Equity Securities (Tables)

9 Months Ended

Sep. 30, 2015

Marketable Equity Securities and Accumulated Other Comprehensive Income

(in thousands)	September 30, 2015		December 31, 2014
Marketable equity securities at fair value	$	188	$	2,308
Cost		91		1,870
Accumulated other comprehensive income for unrealized holding gains		97		438
Deferred taxes on accumulated other comprehensive income for unrealized holding gains		—		(1,558	)
Accumulated other comprehensive income (loss)	$	97	$	(1,120	)

Changes in Marketable Securities

(in thousands)	Three months ended September 30,						Nine months ended September 30,
	2015			2014			2015			2014
Gross cash proceeds	$	290		$	83		$	809		$	556
Cost		1,623			14			1,778			84
Gross loss (gain) on sale included in earnings during the period		1,333			(69	)		969			(472	)
Deferred taxes on gross gain on sale included in earnings		—			—			—			—
Reclassification adjustment to unrealized loss (gain) in other comprehensive income for net gain (loss) included in earnings		1,333			(69	)		969			(472	)
Gross unrealized holding (loss) gain arising during the period included in other comprehensive loss		(647	)		(625	)		(1,310	)		(404	)
Clearing of disproportionate tax effect for deferred taxes on unrealized holding losses - included in other comprehensive loss		1,558			—			1,558			—
Net unrealized holding loss (gain) in other comprehensive income		911			(625	)		248			(404	)
Total other comprehensive gain (loss) from marketable equity securities	$	2,244		$	(694	)	$	1,217		$	(876	)

- Definition

Tabular disclosure of the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively, as well as the sale or disposal of cost method investments. Such amounts would include realized gains and losses on the sale or disposal of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category, realized gains and losses on the sale or disposal of cost method investments, and losses recognized for other than temporary impairments (OTTI) of such investments.

+ References + Details