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Accumulated Other Comprehensive Income
 6 Months Ended
Jun. 30, 2019
Equity [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME
ACCUMULATED OTHER COMPREHENSIVE INCOME
The tables below detail the changes in the balances of each component of accumulated other comprehensive income, net of tax, for the three and six months ended June 30, 2019 and June 30, 2018 as relates to shareholders' equity attributable to common shareholders on the consolidated balance sheets. On the other hand, the unaudited consolidated statements of comprehensive (loss) income present the components of other comprehensive (loss) income, net of tax, only for the three and six months ended June 30, 2019 and June 30, 2018 and inclusive of the components attributable to noncontrolling interests in consolidated subsidiaries.
(in thousands)
 
Three months ended June 30, 2019
 
 
Unrealized Gains (Losses) on Available-for-Sale Investments
 
Foreign Currency Translation Adjustments
 
Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk
 
Equity in Other Comprehensive (Loss) Income of Limited Liability Investment
 
Total Accumulated Other Comprehensive Income
 
 
 
 
 
 
 
 
 
 
 
Balance at April 1, 2019
 
$
(61
)
 
$
(3,286
)
 
$
43,314

 
$
(45
)
 
$
39,922

 
 
 
 
 
 
 
 
 
 
 
Other comprehensive income (loss) arising during the period
 
115

 
—

 
(750
)
 
—

 
(635
)
Amounts reclassified from accumulated other comprehensive income
 
(7
)
 
—

 
—

 
45

 
38

Net current-period other comprehensive income (loss)
 
108

 
—

 
(750
)
 
45

 
(597
)
 
 
 
 
 
 
 
 
 
 
 
Balance at June 30, 2019
 
$
47

 
$
(3,286
)
 
$
42,564

 
$
—

 
$
39,325

(in thousands)
 
Three months ended June 30, 2018
 
 
Unrealized Gains (Losses) on Available-for-Sale Investments
 
Foreign Currency Translation Adjustments
 
Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk
 
Total Accumulated Other Comprehensive Income
 
 
 
 
 
 
 
 
 
Balance at April 1, 2018
 
$
(891
)
 
$
(3,286
)
 
$
40,021

 
$
35,844

 
 
 
 
 
 
 
 
 
Other comprehensive income (loss) arising during the period
 
(72
)
 
—

 
778

 
706

Amounts reclassified from accumulated other comprehensive income
 
(4
)
 
—

 
—

 
(4
)
Net current-period other comprehensive income (loss)
 
(76
)
 
—

 
778

 
702

 
 
 
 
 
 
 
 
 
Balance at June 30, 2018
 
$
(967
)
 
$
(3,286
)
 
$
40,799

 
$
36,546


(in thousands)
 
Six months ended June 30, 2019
 
 
Unrealized Gains (Losses) on Available-for-Sale Investments
 
Foreign Currency Translation Adjustments
 
Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk
 
Equity in Other Comprehensive (Loss) Income of Limited Liability Investment
 
Total Accumulated Other Comprehensive Income
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2019
 
$
(160
)
 
$
(3,286
)
 
$
44,259

 
$
(45
)
 
$
40,768

 
 
 
 
 
 
 
 
 
 
 
Other comprehensive income (loss) arising during the period
 
220

 
—

 
(1,695
)
 
—

 
(1,475
)
Amounts reclassified from accumulated other comprehensive income
 
(13
)
 
—

 
—

 
45

 
32

Net current-period other comprehensive income (loss)
 
207

 
—

 
(1,695
)
 
45

 
(1,443
)
 
 
 
 
 
 
 
 
 
 
 
Balance at June 30, 2019
 
$
47

 
$
(3,286
)
 
$
42,564

 
$
—

 
$
39,325


(in thousands)
 
Six months ended June 30, 2018
 
 
Unrealized Gains (Losses) on Available-for-Sale Investments
 
Foreign Currency Translation Adjustments
 
Change in Fair Value of Debt Attributable to Instrument-Specific Credit Risk
 
Total Accumulated Other Comprehensive Income
 
 
 
 
 
 
 
 
 
Balance at January 1, 2018
 
$
(566
)
 
$
(3,286
)
 
$
—

 
$
(3,852
)
Cumulative effect of adoption of ASU 2016-01
 
40

 
—

 
40,455

 
40,495

Balance at January 1, 2018, as adjusted
 
(526
)
 
(3,286
)
 
40,455

 
36,643

 
 
 
 
 
 
 
 
 
Other comprehensive loss arising during the period
 
(430
)
 
—

 
344

 
(86
)
Amounts reclassified from accumulated other comprehensive income
 
(11
)
 
—

 
—

 
(11
)
Net current-period other comprehensive loss
 
(441
)
 
—

 
344

 
(97
)
 
 
 
 
 
 
 
 
 
Balance at June 30, 2018
 
$
(967
)
 
$
(3,286
)
 
$
40,799

 
$
36,546




Components of accumulated other comprehensive income were reclassified to the following lines of the unaudited consolidated statements of operations for the three and six months ended June 30, 2019 and June 30, 2018:
(in thousands)
 
Three months ended June 30,
 
Six months ended June 30,
  
 
2019

 
2018

 
2019

 
2018

Reclassification of accumulated other comprehensive income from unrealized gains (losses) on available-for-sale investments to:
 
 
 
 
 
 
 
 
Net realized (losses) gains
 
$
(38
)
 
$
5

 
$
(32
)
 
$
8

Other-than-temporary impairment loss
 
—

 
—

 
—

 
—

(Loss) income from continuing operations before income tax expense
 
(38
)
 
5

 
(32
)
 
8

Income tax expense
 
—

 
—

 
—

 
—

(Loss) income from continuing operations
 
(38
)
 
5

 
(32
)
 
8

Income from discontinued operations, net of taxes
 
—

 
(1
)
 
—

 
3

Net (loss) income
 
$
(38
)
 
$
4

 
$
(32
)
 
$
11