XML 24 R15.htm IDEA: XBRL DOCUMENT v3.8.0.1
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 6 Months Ended
Dec. 31, 2017
Disclosure Text Block [Abstract]  
Comprehensive Income (Loss) Note [Text Block]
NOTE 9. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents change in accumulated other comprehensive income (loss) (“AOCI”) by component:

(dollars in thousands)
  
Unrealized gains (losses) on available-for-sale investments 1
    
Foreign currency adjustment
    
Total
  
 Six months ended December 31, 2017
                  
 Balance at June 30, 2017
  
$
461
    
$
(197
)
  
$
264
  
Other comprehensive income before reclassifications
    
16,923
      
53
      
16,976
  
Tax effect
    
(3,506
)
    
-
      
(3,506
)
Amount reclassified from AOCI
    
(31
)
    
-
      
(31
)
Tax effect
    
-
      
-
      
-
  
Net other comprehensive income for six months ended December 31, 2017
    
13,386
      
53
      
13,439
  
 Balance at December 31, 2017
  
$
13,847
    
$
(144
)
  
$
13,703
  
                         
 Three Months Ended December 31, 2017
                        
 Balance at September 30, 2017
  
$
9,594
    
$
(161
)
  
$
9,433
  
Other comprehensive income before reclassifications
    
7,783
      
17
      
7,800
  
Tax effect
    
(3,506
)
    
-
      
(3,506
)
Amount reclassified from AOCI
    
(24
)
    
-
      
(24
)
Tax effect
    
-
      
-
      
-
  
Net other comprehensive income for quarter
    
4,253
      
17
      
4,270
  
 Balance at December 31, 2017
  
$
13,847
    
$
(144
)
  
$
13,703
  

(dollars in thousands)
  
Unrealized gains (losses) on available-for-sale investments 1
    
Foreign currency adjustment
    
Total
  
 Six months ended December 31, 2016
                  
 Balance at June 30, 2016
  
$
45
    
$
(194
)
  
$
(149
)
Other comprehensive income (loss) before reclassifications
    
369
      
(35
)
    
334
  
Tax effect
    
-
      
-
      
-
  
Amount reclassified from AOCI
    
(15
)
    
-
      
(15
)
Tax effect
    
-
      
-
      
-
  
Net other comprehensive income (loss) for six months ended December 31, 2016
    
354
      
(35
)
    
319
  
 Balance at December 31, 2016
  
$
399
    
$
(229
)
  
$
170
  
                         
 Three Months Ended December 31, 2016
                        
 Balance at September 30, 2016
  
$
738
    
$
(204
)
  
$
534
  
Other comprehensive income (loss) before reclassifications
    
(308
)
    
(25
)
    
(333
)
Tax effect
    
-
      
-
      
-
  
Amount reclassified from AOCI
    
(31
)
    
-
      
(31
)
Tax effect
    
-
      
-
      
-
  
Net other comprehensive income (loss) for quarter
    
(339
)
    
(25
)
    
(364
)
 Balance at December 31, 2016
  
$
399
    
$
(229
)
  
$
170
  

1.
Amounts reclassified from unrealized gains (losses) on available-for-sale investments, net of tax, were recorded in investment income (loss) on the Consolidated Statements of Operations.