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OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
 6 Months Ended
Jun. 30, 2021
Equity [Abstract]  
TAX EFFECTS ALLOCATED TO EACH COMPONENT OF OTHER COMPREHENSIVE INCOME
The following table presents the tax effects allocated to each component of other comprehensive income (loss):
20212020
Before tax amountIncome tax (expense) benefitNet of tax amountBefore tax amountIncome tax (expense) benefitNet of Tax Amount
Three months ended June 30,
Available for sale investments:
Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has not been recognized $56,694 $(5,821)$50,873 $412,802 $(41,514)$371,288 
Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has been recognized (179)— (179)3,342 (130)3,212 
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)
(46,704)3,984 (42,720)(9,610)2,794 (6,816)
Unrealized gains (losses) arising during the period, net of reclassification adjustment
9,811 (1,837)7,974 406,534 (38,850)367,684 
Foreign currency translation adjustment3,482 — 3,482 3,834 — 3,834 
Total comprehensive income, net of tax$13,293 $(1,837)$11,456 $410,368 $(38,850)$371,518 
Six months ended June 30,
Available for sale investments:
Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has not been recognized$(139,268)$18,297 $(120,971)$140,018 $(22,050)$117,968 
Unrealized gains (losses) arising during the period for which an allowance for expected credit losses has been recognized(237)— (237)(2,757)(272)(3,029)
Adjustment for reclassification of net realized (gains) losses and impairment losses recognized in net income (loss)
(77,579)5,978 (71,601)(5,484)4,325 (1,159)
Unrealized gains (losses) arising during the period, net of reclassification adjustment
(217,084)24,275 (192,809)131,777 (17,997)113,780 
Foreign currency translation adjustment4,731 — 4,731 (3,891)— (3,891)
Total other comprehensive income (loss), net of tax$(212,353)$24,275 $(188,078)$127,886 $(17,997)$109,889 
DETAILS OF AMOUNTS RECLASSIFIED FROM AOCI TO NET INCOME (LOSS)
The following table presents details of amounts reclassified from accumulated other comprehensive income ("AOCI") to net income (loss):
Amount reclassified from AOCI(1)
AOCI ComponentsConsolidated statement of operations line item that includes reclassification adjustmentThree months ended June 30,Six months ended June 30,
2021202020212020
Unrealized gains (losses) on available for sale investments
Other realized gains (losses)
$46,704 $9,722 $77,579 $6,786 
Impairment losses— (112)— (1,302)
Total before tax46,704 9,610 77,579 5,484 
Income tax (expense) benefit(3,984)(2,794)(5,978)(4,325)
Net of tax$42,720 $6,816 $71,601 $1,159 
(1)     Amounts in parentheses are charges to net income (loss).