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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS )
 3 Months Ended
Sep. 30, 2016
Disclosure Text Block [Abstract]  
Comprehensive Income (Loss) Note [Text Block]
NOTE 9. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents change in accumulated other comprehensive income (loss) (“AOCI”) by component:

(dollars in thousands)
  
Unrealized gains (losses) on available-for-sale investments 1
    
Foreign currency
adjustment
    
Total
  
 Three Months Ended September 30, 2016
                  
 Balance at June 30, 2016
  
$
45
    
$
(194
)
  
$
(149
)
Other comprehensive income (loss) before reclassifications
    
709
      
(10
)
    
699
  
Tax effect
    
-
      
-
      
-
  
Amount reclassified from AOCI
    
(16
)
    
-
      
(16
)
Tax effect
    
-
      
-
      
-
  
Net other comprehensive income (loss) for quarter
    
693
      
(10
)
    
683
  
 Balance at September 30, 2016
  
$
738
    
$
(204
)
  
$
534
  

(dollars in thousands)
  
Unrealized gains (losses) on available-for-sale investments 1
    
Foreign currency
adjustment
    
Total
  
 Three Months Ended September 30, 2015
                  
 Balance at June 30, 2015
  
$
(339
)
  
$
(144
)
  
$
(483
)
Other comprehensive loss before reclassifications
    
(113
)
    
(81
)
    
(194
)
Tax effect
    
-
      
-
      
-
  
Amount reclassified from AOCI
    
(471
)
    
-
      
(471
)
Tax effect
    
-
      
-
      
-
  
Net other comprehensive loss for quarter
    
(584
)
    
(81
)
    
(665
)
 Balance at September 30, 2015
  
$
(923
)
  
$
(225
)
  
$
(1,148
)

1.
Amounts reclassified from unrealized gains (losses) on available-for-sale investments, net of tax, were recorded in investment income (loss) on the Consolidated Statements of Operations.