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Accumulated Other Comprehensive Income
 9 Months Ended
Sep. 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 nine months ended September 30, 2019 and September 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 present the components of other comprehensive (loss) income, net of tax, only for the three and nine months ended September 30, 2019 and September 30, 2018 and inclusive of the components attributable to noncontrolling interests in consolidated subsidiaries.
(in thousands)
 
Three months ended September 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
 
Total Accumulated Other Comprehensive Income
 
 
 
 
 
 
 
 
 
Balance at July 1, 2019
 
$
47

 
$
(3,286
)
 
$
42,564

 
$
39,325

 
 
 
 
 
 
 
 
 
Other comprehensive income (loss) arising during the period
 
51

 
—

 
(951
)
 
(900
)
Amounts reclassified from accumulated other comprehensive income
 
(6
)
 
—

 
—

 
(6
)
Net current-period other comprehensive income (loss)
 
45

 
—

 
(951
)
 
(906
)
 
 
 
 
 
 
 
 
 
Balance at September 30, 2019
 
$
92

 
$
(3,286
)
 
$
41,613

 
$
38,419

(in thousands)
 
Three months ended September 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 July 1, 2018
 
$
(967
)
 
$
(3,286
)
 
$
40,799

 
$
36,546

 
 
 
 
 
 
 
 
 
Other comprehensive (loss) income arising during the period
 
(44
)
 
—

 
658

 
614

Amounts reclassified from accumulated other comprehensive income
 
6

 
—

 
—

 
6

Net current-period other comprehensive (loss) income
 
(38
)
 
—

 
658

 
620

 
 
 
 
 
 
 
 
 
Balance at September 30, 2018
 
$
(1,005
)
 
$
(3,286
)
 
$
41,457

 
$
37,166


(in thousands)
 
Nine months ended September 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
 
271

 
—

 
(2,646
)
 
—

 
(2,375
)
Amounts reclassified from accumulated other comprehensive income
 
(19
)
 
—

 
—

 
45

 
26

Net current-period other comprehensive income (loss)
 
252

 
—

 
(2,646
)
 
45

 
(2,349
)
 
 
 
 
 
 
 
 
 
 
 
Balance at September 30, 2019
 
$
92

 
$
(3,286
)
 
$
41,613

 
$
—

 
$
38,419


(in thousands)
 
Nine months ended September 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) income arising during the period
 
(474
)
 
—

 
1,002

 
528

Amounts reclassified from accumulated other comprehensive income
 
(5
)
 
—

 
—

 
(5
)
Net current-period other comprehensive (loss) income
 
(479
)
 
—

 
1,002

 
523

 
 
 
 
 
 
 
 
 
Balance at September 30, 2018
 
$
(1,005
)
 
$
(3,286
)
 
$
41,457

 
$
37,166




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

 
2018

 
2019

 
2018

Reclassification of accumulated other comprehensive income from unrealized gains (losses) on available-for-sale investments to:
 
 
 
 
 
 
 
 
Net realized gains (losses)
 
$
6

 
$
3

 
$
(26
)
 
$
11

Other-than-temporary impairment loss
 
—

 
—

 
—

 
—

Loss from continuing operations before income tax expense (benefit)
 
6

 
3

 
(26
)
 
11

Income tax expense (benefit)
 
—

 
—

 
—

 
—

Loss from continuing operations
 
6

 
3

 
(26
)
 
11

Income from discontinued operations, net of taxes
 
—

 
(9
)
 
—

 
(6
)
Net loss
 
$
6

 
$
(6
)
 
$
(26
)
 
$
5