CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
ASSETS
Cash and cash equivalents	$ 10,837	$ 28,243
Restricted cash	6,115	5,635
Investments in debt securities (includes $85,347 pledged as collateral at December 31, 2018)	34,121	97,190
Investments in partnerships (includes $202,146 and $8,779 pledged as collateral at September 30, 2019 and December 31, 2018, respectively)	222,567	155,079
Loans held for investment (includes $86,968 and $67,000 of related party loans at September 30, 2019 and December 31, 2018, respectively)	87,267	67,299
Other assets	13,050	10,940
Total assets	373,957	364,386
LIABILITIES AND EQUITY
Debt	151,340	149,187
Accounts payable and accrued expenses	2,689	2,289
Other liabilities	333
Total liabilities	154,362	151,476
Commitments and contingencies (see Note 10)
Preferred shares:
Preferred shares, no par value, 5,000,000 shares authorized, no shares issued and outstanding at September 30, 2019
Common shareholders' equity:
Common shares, no par value, 50,000,000 shares are authorized (5,778,883 and 5,777,216 shares issued and outstanding and 110,092 and 104,464 non-employee directors' deferred shares issued at September 30, 2019 and December 31, 2018)	206,854	175,213
Accumulated other comprehensive income ("AOCI")	12,741	37,697
Total common shareholders' equity	219,595	212,910
Total liabilities and equity	$ 373,957	$ 364,386

Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=114867106&loc=d3e637-108580

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669686-108580

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=114867106&loc=d3e681-108580