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Accumulated Other Comprehensive Income
 9 Months Ended
Sep. 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 September 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 June 30, 2014
$
2.4

 
$
15.1

 
$
17.5

Change in component during the period before reclassifications
0.8

 
(9.4
)
 
(8.6
)
Amounts reclassified from AOCI
(0.2
)
 
0.1

 
(0.1
)
Balance as of September 30, 2014
$
3.0

 
$
5.8

 
$
8.8

 
 
 
 
 
 
Balance as of June 30, 2013
$
1.5

 
$
(6.1
)
 
$
(4.6
)
Change in component during the period before reclassifications
0.5

 
11.4

 
11.9

Amounts reclassified from AOCI
(0.1
)
 
(1.6
)
 
(1.7
)
Balance as of September 30, 2013
$
1.9

 
$
3.7

 
$
5.6

 
 
 
 
 
 
Balance as of December 31, 2013
$
2.0

 
$
(13.9
)
 
$
(11.9
)
Change in component during the period before reclassifications
2.0

 
20.0

 
22.0

Amounts reclassified from AOCI
(1.0
)
 
(0.3
)
 
(1.3
)
Balance as of September 30, 2014
$
3.0

 
$
5.8

 
$
8.8

 
 
 
 
 
 
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 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 
 September 30,
 
Nine Months Ended 
 September 30,
 
 
 
 
2014
 
2013
 
2014
 
2013
 
 
Net unrealized gains/(losses) on
  investments where credit-related OTTI
  was recognized:
 
 
 
 
 
 
 
 
 
 
Available-for-sale securities
 
$
0.3

 
$
0.1

 
$
1.5

 
$
0.6

 
Net realized capital gains (losses)
 
 
0.3

 
0.1

 
1.5

 
0.6

 
Total before income taxes
 
 
0.1

 
—

 
0.5

 
0.2

 
Income tax expense (benefit)
 
 
$
0.2

 
$
0.1

 
$
1.0

 
$
0.4

 
Net income (loss)
Net unrealized investment gains / (losses)
  on all other investments:
 
 
 
 
 
 
 
 
 
 
Available-for-sale securities
 
$
(0.1
)
 
$
2.5

 
$
0.5

 
$
6.2

 
Net realized capital gains (losses)
 
 
(0.1
)
 
2.5

 
0.5

 
6.2

 
Total before income taxes
 
 
—

 
0.9

 
0.2

 
2.2

 
Income tax expense (benefit)
 
 
$
(0.1
)
 
$
1.6

 
$
0.3

 
$
4.0

 
Net income (loss)
Total amounts reclassified from AOCI
 
$
0.1

 
$
1.7

 
$
1.3

 
$
4.4

 
Net income (loss)