Accumulated Other Comprehensive Income (Loss) (AOCI) (Tables)

9 Months Ended

Sep. 30, 2024

Equity [Abstract]

Schedule of accumulated other comprehensive income (loss)

The following table presents the activity of AFS securities in AOCI, net of tax, for the following periods:

	Unrealized gains (losses) on available for sale securities		Foreign currency translation adjustment		Total AOCI		Amount attributable to non-controlling interests		Total AOCI to Tiptree Inc.
Balance at December 31, 2022	$	(43,043)	$	(7,311)	$	(50,354)	$	10,925	$	(39,429)
Other comprehensive income (losses) before reclassifications	(5,126)		1,398		(3,728)		345		(3,383)
Amounts reclassified from AOCI	2,235		—		2,235		—		2,235
OCI	(2,891)		1,398		(1,493)		345		(1,148)
Balance at September 30, 2023	$	(45,934)	$	(5,913)	$	(51,847)	$	11,270	$	(40,577)
Balance at December 31, 2023	$	(32,145)	$	(98)	$	(32,243)	$	6,170	$	(26,073)
Other comprehensive income (losses) before reclassifications	9,308		5,241		14,549		(3,764)		10,785
Amounts reclassified from AOCI	117		—		117		—		117
OCI	9,425		5,241		14,666		(3,764)		10,902
Balance at September 30, 2024	$	(22,720)	$	5,143	$	(17,577)	$	2,406	$	(15,171)

Schedule of Reclassification out of accumulated other comprehensive income

The following table presents the reclassification adjustments out of AOCI included in net income and the impacted line items on the condensed consolidated statement of operations for the following periods:

	Three Months Ended September 30,				Nine Months Ended September 30,				Affected line item in condensed consolidated statements of operations
Components of AOCI	2024		2023		2024		2023
Unrealized gains (losses) on available for sale securities	$	(57)	$	2	$	(150)	$	(2,954)	Net realized and unrealized gains (losses)
Related tax (expense) benefit	9		—		33		719		Provision for income tax
Net of tax	$	(48)	$	2	$	(117)	$	(2,235)