v3.26.1
Note 20 - Accumulated Other Comprehensive Income (Loss)
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Comprehensive Income (Loss) Note [Text Block]

NOTE 20 ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

 

The tables below detail the change in the balance of each component of accumulated other comprehensive income (loss), net of tax, for the three and six months ended June 30, 2026 and June 30, 2025, as relates to shareholders' equity attributable to common shareholders on the consolidated balance sheets.

 

(in thousands)

 

Three months ended June 30, 2026

 
  Unrealized 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 March 31, 2026

 $(421) $(3,286) $4,102  $395 
                 

Other comprehensive loss arising during the period

  (144)     (197)  (341)

Amounts reclassified from accumulated other comprehensive income (loss)

            

Net current-period other comprehensive loss

  (144)     (197)  (341)
                 

Balance at June 30, 2026

 $(565) $(3,286) $3,905  $54 

 

(in thousands)

 

Three months ended June 30, 2025

 
  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 Loss 
                 

Balance at March 31, 2025

 $(768) $(3,286) $3,739  $(315)
                 

Other comprehensive income (loss) arising during the period

  228      (552)  (324)

Amounts reclassified from accumulated other comprehensive loss (a)

  (1)        (1)

Net current-period other comprehensive income (loss)

  227      (552)  (325)
                 

Balance at June 30, 2025

 $(541) $(3,286) $3,187  $(640)

 

(in thousands)

 

Six months ended June 30, 2026

 
  

Unrealized 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 (Loss) Income

 
                 

Balance at January 1, 2026

 $(241) $(3,286) $3,467  $(60)
                 

Other comprehensive (loss) income arising during the period

  (324)     438   114 

Amounts reclassified from accumulated other comprehensive income (loss)

            

Net current-period other comprehensive (loss) income

  (324)     438   114 
                 

Balance at June 30, 2026

 $(565) $(3,286) $3,905  $54 

 

(in thousands)

 

Six months ended June 30, 2025

 
  

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 Loss

 
                 

Balance at January 1, 2025

 $(1,157) $(3,286) $3,725  $(718)
                 

Other comprehensive income (loss) arising during the period

  617      (538)  79 

Amounts reclassified from accumulated other comprehensive loss (a)

  (1)        (1)

Net current-period other comprehensive income (loss)

  616      (538)  78 
                 

Balance at June 30, 2025

 $(541) $(3,286) $3,187  $(640)

 

 

 

(a)

 

For the three and six months ended June 30, 2025, unrealized losses on available for sale investments previously included in accumulated other comprehensive loss were reclassified to the interest and investment income, net in the unaudited consolidated statements of operations.