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Accumulated Other Comprehensive Income
 6 Months Ended
Jun. 30, 2014
Equity [Abstract]  
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income

Changes in each component of AOCI attributable to the Company for the periods ended June 30, 2014 and 2013 are as follows below (net of tax):

Accumulated Other Comprehensive Income (Loss):
($ in millions)
Net Unrealized Gains / (Losses) on Investments where
Credit-related OTTI was Recognized [1]
 
Net Unrealized Gains / (Losses) on All Other Investments [1]
 
Total
 
 
 
 
 
 
Balance as of March 31, 2014
$
2.4

 
$
(17.2
)
 
$
(14.8
)
Change in component during the period before reclassifications
0.2

 
32.4

 
32.6

Amounts reclassified from AOCI
(0.2
)
 
(0.1
)
 
(0.3
)
Balance as of June 30, 2014
$
2.4

 
$
15.1

 
$
17.5

 
 
 
 
 
 
Balance as of March 31, 2013
$
(0.1
)
 
$
(4.5
)
 
$
(4.6
)
Change in component during the period before reclassifications
1.8

 
(1.8
)
 
—

Amounts reclassified from AOCI
(0.2
)
 
0.2

 
—

Balance as of June 30, 2013
$
1.5

 
$
(6.1
)
 
$
(4.6
)
 
 
 
 
 
 
Balance as of December 31, 2013
$
2.0

 
$
(13.9
)
 
$
(11.9
)
Change in component during the period before reclassifications
1.2

 
29.4

 
30.6

Amounts reclassified from AOCI
(0.8
)
 
(0.4
)
 
(1.2
)
Balance as of June 30, 2014
$
2.4

 
$
15.1

 
$
17.5

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

 
$
11.4

Change in component during the period before reclassifications
3.1

 
(16.4
)
 
(13.3
)
Amounts reclassified from AOCI
(0.3
)
 
(2.4
)
 
(2.7
)
Balance as of June 30, 2013
$
1.5

 
$
(6.1
)
 
$
(4.6
)
———————
[1]
See Note 6 to these interim unaudited 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).

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
 
Six Months Ended
 
 
 
 
June 30,
 
June 30,
 
 
 
 
2014
 
2013
 
2014
 
2013
 
 
 
 
 
 
 
 
 
 
 
 
 
Net unrealized gains / (losses) on
  investments where credit-related OTTI
  was recognized:
 
 
 
 
 
 
 
 
 
 
Available-for-sale securities
 
$
0.2

 
$
0.3

 
$
1.2

 
$
0.5

 
Net realized capital gains (losses)
 
 
0.2

 
0.3

 
1.2

 
0.5

 
Total before income taxes
 
 
—

 
0.1

 
0.4

 
0.2

 
Income tax expense (benefit)
 
 
$
0.2

 
$
0.2

 
$
0.8

 
$
0.3

 
Net income (loss)
Net unrealized investment gains / (losses)
  on all other investments:
 
 
 
 
 
 
 
 
 
 
Available-for-sale securities
 
$
0.2

 
$
(0.3
)
 
$
0.6

 
$
3.7

 
Net realized capital gains (losses)
 
 
0.2

 
(0.3
)
 
0.6

 
3.7

 
Total before income taxes
 
 
0.1

 
(0.1
)
 
0.2

 
1.3

 
Income tax expense (benefit)
 
 
$
0.1

 
$
(0.2
)
 
$
0.4

 
$
2.4

 
Net income (loss)
Total amounts reclassified from AOCI
 
$
0.3

 
$
—

 
$
1.2

 
$
2.7

 
Net income (loss)