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Accumulated Other Comprehensive Income
 9 Months Ended
Sep. 30, 2013
Equity [Abstract]  
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income

Changes in each component of AOCI attributable to the Company for the period ended September 30 are as follows below (net of tax):

Accumulated Other Comprehensive Income (Loss)
 
 
Net Unrealized Gains / (Losses) on All Other Investments [1]
 
Total
($ in millions)
Net unrealized Gains / (Losses) on Investments where Credit-related OTTI was Recognized [1]
 
 
As restated and amended [2]
 
 
 
 
 
Balance as of December 31, 2011
$
(7.4
)
 
$
10.0

 
$
2.6

Change in component during the period
5.4

 
(3.8
)
 
1.6

Balance as of September 30, 2012
$
(2.0
)
 
$
6.2

 
$
4.2

 
 
 
 
 
 
Balance as of December 31, 2012
$
(1.3
)
 
$
12.7

 
$
11.4

Change in component during the period before reclassifications
3.6

 
(5.0
)
 
(1.4
)
Amounts reclassified from AOCI
(0.4
)
 
(4.0
)
 
(4.4
)
Balance as of September 30, 2013
$
1.9

 
$
3.7

 
$
5.6

———————
[1]
See Note 6 to these financial statements for additional information regarding offsets to net unrealized investment gains and losses which include policyholder dividend obligation, DAC and other actuarial offsets, and deferred income tax expense (benefit).
[2]
Except for the change in component during 2013 and the balance as of September 30, 2013 and December 31, 2012.

Reclassifications from AOCI consist of the following:

AOCI
 
Amounts Reclassified from AOCI
 
Affected Line Item in the
 Statements of Income and Comprehensive Income
($ in millions)
 
Three Months Ended 
 September 30, 2013
 
Nine Months Ended 
 September 30, 2013
 
 
 
 
 
 
 
 
 
Net unrealized gains/(losses) on investments where
  credit-related OTTI was recognized
 
 
 
 
 
 
Available-for-sale securities
 
$
0.1

 
$
0.6

 
Net realized capital gains (losses)
 
 
0.1

 
0.6

 
Total before income taxes
 
 
—

 
0.2

 
Income tax expense (benefit)
 
 
$
0.1

 
$
0.4

 
Net income (loss)
Net unrealized investment gains/(losses) on
  all other investments
 
 
 
 
 
 
Available-for-sale securities
 
$
2.5

 
$
6.2

 
Net realized capital gains (losses)
 
 
2.5

 
6.2

 
Total before income taxes
 
 
0.9

 
2.2

 
Income tax expense (benefit)
 
 
$
1.6

 
$
4.0

 
Net income (loss)
Total amounts reclassified from AOCI
 
$
1.7

 
$
4.4

 
Net income (loss)