XML 32 R20.htm IDEA: XBRL DOCUMENT v3.7.0.1
Supplemental Information about Changes to Accumulated Other Comprehensive Income (Tables)
 6 Months Ended
Jun. 30, 2017
Equity [Abstract]  
Schedule of Analysis of Change in Balance by Component of Accumulated Other Comprehensive Income
An analysis of the change in balance by component of Accumulated Other Comprehensive Income is as follows for the three and six month periods ended June 30, 2017 and 2016.

Components of Accumulated Other Comprehensive Income
 
 
Three Months Ended June 30, 2017
 
 
Available
for Sale
Assets
 
Deferred
Acquisition
Costs
 
Foreign
Exchange
 
Pension
Adjustments
 
Total
Balance at April 1, 2017
 
$
832,057

 
$
(7,182
)
 
$
8,753

 
$
(110,763
)
 
$
722,865

Other comprehensive income (loss) before reclassifications, net of tax
 
257,595

 
(473
)
 
2,149

 
—

 
259,271

Reclassifications, net of tax
 
403

 
—

 
—

 
2,021

 
2,424

Other comprehensive income (loss)
 
257,998

 
(473
)
 
2,149

 
2,021

 
261,695

Balance at June 30, 2017
 
$
1,090,055

 
$
(7,655
)
 
$
10,902

 
$
(108,742
)
 
$
984,560

 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 
Available
for Sale
Assets
 
Deferred
Acquisition
Costs
 
Foreign
Exchange
 
Pension
Adjustments
 
Total
Balance at April 1, 2016
 
$
634,337

 
$
(6,915
)
 
$
4,847

 
$
(96,794
)
 
$
535,475

Other comprehensive income (loss) before reclassifications, net of tax
 
453,586

 
(1,743
)
 
3,484

 
69

 
455,396

Reclassifications, net of tax
 
(3,372
)
 
—

 
—

 
1,658

 
(1,714
)
Other comprehensive income (loss)
 
450,214

 
(1,743
)
 
3,484

 
1,727

 
453,682

Balance at June 30, 2016
 
$
1,084,551

 
$
(8,658
)
 
$
8,331

 
$
(95,067
)
 
$
989,157



 
Components of Accumulated Other Comprehensive Income
 
 
Six Months Ended June 30, 2017
 
 
Available
for Sale
Assets
 
Deferred
Acquisition
Costs
 
Foreign
Exchange
 
Pension
Adjustments
 
Total
Balance at January 1, 2017
 
$
692,314

 
$
(6,682
)
 
$
4,967

 
$
(113,025
)
 
$
577,574

Other comprehensive income (loss) before reclassifications, net of tax
 
398,295

 
(973
)
 
5,935

 
241

 
403,498

Reclassifications, net of tax
 
(554
)
 
—

 
—

 
4,042

 
3,488

Other comprehensive income (loss)
 
397,741

 
(973
)
 
5,935

 
4,283

 
406,986

Balance at June 30, 2017
 
$
1,090,055

 
$
(7,655
)
 
$
10,902

 
$
(108,742
)
 
$
984,560

 
 
 
 
 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
Available
for Sale
Assets
 
Deferred
Acquisition
Costs
 
Foreign
Exchange
 
Pension
Adjustments
 
Total
Balance at January 1, 2016
 
$
332,333

 
$
(5,115
)
 
$
3,627

 
$
(98,898
)
 
$
231,947

Other comprehensive income (loss) before reclassifications, net of tax
 
756,680

 
(3,543
)
 
4,704

 
514

 
758,355

Reclassifications, net of tax
 
(4,462
)
 
—

 
—

 
3,317

 
(1,145
)
Other comprehensive income (loss)
 
752,218

 
(3,543
)
 
4,704

 
3,831

 
757,210

Balance at June 30, 2016
 
$
1,084,551

 
$
(8,658
)
 
$
8,331

 
$
(95,067
)
 
$
989,157
Summary of Reclassifications Out of Accumulated Other Comprehensive Income
Reclassifications out of Accumulated Other Comprehensive Income are presented below for the three and six month periods ended June 30, 2017 and 2016.
Reclassification Adjustments
  
 
Three Months Ended 
 June 30,
 
Six Months Ended 
 June 30,
 
Affected line items in the
Statement of Operations
 
 
2017
 
2016
 
2017
 
2016
 
Unrealized investment gains (losses) on available for sale assets:
 
 
 
 
 
 
 
 
 
 
Realized (gains) losses
 
$
681

 
$
(3,983
)
 
$
(354
)
 
$
(4,296
)
 
Realized gains (losses)
Amortization of (discount) premium
 
(61
)
 
(1,204
)
 
(498
)
 
(2,568
)
 
Net investment income
Total before tax
 
620

 
(5,187
)
 
(852
)
 
(6,864
)
 
 
Tax
 
(217
)
 
1,815

 
298

 
2,402

 
Income taxes
Total after tax
 
403

 
(3,372
)
 
(554
)
 
(4,462
)
 
 
Pension adjustments:
 
 
 
 
 
 
 
 
 
 
Amortization of prior service cost
 
119

 
120

 
238

 
240

 
Other operating expenses
Amortization of actuarial gain (loss)
 
2,990

 
2,431

 
5,980

 
4,863

 
Other operating expenses
Total before tax
 
3,109

 
2,551

 
6,218

 
5,103

 
 
Tax
 
(1,088
)
 
(893
)
 
(2,176
)
 
(1,786
)
 
Income taxes
Total after tax
 
2,021

 
1,658

 
4,042

 
3,317

 
 
Total reclassifications (after tax)
 
$
2,424

 
$
(1,714
)
 
$
3,488

 
$
(1,145
)