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Accumulated Other Comprehensive Income (Loss) (Tables)
6 Months Ended
Jun. 30, 2015
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
Changes in each component of AOCI attributable to the Company for the periods ended June 30, 2015 and 2014 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, 2015
$
2.1

 
$
0.6

 
$
2.7

Change in component during the period before reclassifications
(0.1
)
 
(13.6
)
 
(13.7
)
Amounts reclassified from AOCI

 
(5.3
)
 
(5.3
)
Balance as of June 30, 2015
$
2.0

 
$
(18.3
)
 
$
(16.3
)
 
 
 
 
 
 
Balance as of March 31, 2014
$
3.5

 
$
(17.6
)
 
$
(14.1
)
Change in component during the period before reclassifications
0.2

 
29.8

 
30.0

Amounts reclassified from AOCI
(0.2
)
 
(0.1
)
 
(0.3
)
Balance as of June 30, 2014
$
3.5

 
$
12.1

 
$
15.6

 
 
 
 
 
 
Balance as of December 31, 2014
$
4.4

 
$
(0.4
)
 
$
4.0

Change in component during the period before reclassifications
(2.3
)
 
(9.6
)
 
(11.9
)
Amounts reclassified from AOCI
(0.1
)
 
(8.3
)
 
(8.4
)
Balance as of June 30, 2015
$
2.0

 
$
(18.3
)
 
$
(16.3
)
 
 
 
 
 
 
Balance as of December 31, 2013
$
3.0

 
$
(15.7
)
 
$
(12.7
)
Change in component during the period before reclassifications
1.3

 
28.2

 
29.5

Amounts reclassified from AOCI
(0.8
)
 
(0.4
)
 
(1.2
)
Balance as of June 30, 2014
$
3.5

 
$
12.1

 
$
15.6

———————
[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).
Reclassification out of Accumulated Other Comprehensive Income
Reclassifications from AOCI consist of the following:

AOCI
 
Amounts Reclassified
from AOCI
 
Affected Line Item in the
Statements of Operations and
Comprehensive Income
($ in millions)
 
Three Months Ended 
 June 30,
 
Six Months Ended 
 June 30,
 
 
 
 
2015
 
2014
 
2015
 
2014
 
 
Net unrealized gains / (losses) on
  investments where credit-related OTTI
  was recognized:
 
 
 
 
 
 
 
 
 
 
Available-for-sale securities
 
$

 
$
0.2

 
$
0.2

 
$
1.2

 
Net realized capital gains (losses)
 
 

 
0.2

 
0.2

 
1.2

 
Total before income taxes
 
 

 

 
0.1

 
0.4

 
Income tax expense (benefit)
 
 
$

 
$
0.2

 
$
0.1

 
$
0.8

 
Net income (loss)
Net unrealized gains / (losses) on
  all other investments:
 
 
 
 
 
 
 
 
 
 
Available-for-sale securities
 
$
8.2

 
$
0.2

 
$
12.7

 
$
0.6

 
Net realized capital gains (losses)
 
 
8.2

 
0.2

 
12.7

 
0.6

 
Total before income taxes
 
 
2.9

 
0.1

 
4.4

 
0.2

 
Income tax expense (benefit)
 
 
$
5.3

 
$
0.1

 
$
8.3

 
$
0.4

 
Net income (loss)
 
 
 
 
 
 
 
 
 
 
 
Total amounts reclassified from AOCI
 
$
5.3

 
$
0.3

 
$
8.4

 
$
1.2

 
Net income (loss)