ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Sep. 30, 2020

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Accumulated other comprehensive income (loss) ("AOCI") includes certain items that are reported directly within a separate component of shareholders' equity. The following table presents changes in AOCI balances:


($ in thousands)	Nine months ended September 30,
	2020		2019
Unrealized Gains (Losses) on Cash Flow Hedges
Balance at beginning of period	$	(51)	$	(185)
Other comprehensive income (loss) for period:
Other comprehensive gain (loss) before reclassifications	(580)		92


Net current period other comprehensive income (loss)	(580)		92
Balance at end of period	$	(631)	$	(93)

Unrealized Gains (Losses) on Available-for-Sale Securities
Balance at beginning of period	$	2,494	$	(1,385)
Other comprehensive income (loss) for period:
Other comprehensive income (loss) before reclassifications	2,072		4,214


Amounts reclassified from accumulated other comprehensive (income) loss	(1,063)		7
Net current period other comprehensive income	1,009		4,221
Balance at end of period	$	3,503	$	2,836

Total Accumulated Other Comprehensive Income at end of period	$	2,872	$	2,743

The following table presents the amounts reclassified out of AOCI for the nine months ended September 30, 2020:


($ in thousands) Details about Accumulated Other Comprehensive Income Components	Amounts Reclassified from Accumulated Other Comprehensive Income		Affected Line Item in the Statement Where Net Income is Presented








Unrealized Gains and Losses on Available-for-Sale Securities	$	1,345	Net investment gains
	1,345		Total before tax
	(282)		Tax (expense) or benefit
	$	1,063	Net of Tax

The following table presents the amounts reclassified out of AOCI for the nine months ended September 30, 2019:


($ in thousands) Details about Accumulated Other Comprehensive Income Components	Amounts Reclassified from Accumulated Other Comprehensive Income		Affected Line Item in the Statement Where Net Income is Presented








Unrealized Gains and Losses on Available-for-Sale Securities	$	(9)	Net investment losses
	(9)		Total before tax
	2		Tax (expense) or benefit
	$	(7)	Net of Tax