Note 5. Fair Value Measurements: Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation (Tables)

3 Months Ended

Mar. 31, 2014

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation

		Three Months Ended March 31, 2014
		CMOs
		Residential		Commercial		Total

Balance, beginning of period	$	-	$	237	$	237

Net unrealized gain included in accumulated other comprehensive income (loss)		-		111		111

Balance, end of period	$	-	$	348	$	348

		Three Months Ended March 31, 2013
		CMOs
		Residential		Commercial		Total

Balance, beginning of period	$	408	$	228	$	636

Sales of securities		(415)		-		(415)
Repayments of fixed maturities		(9)		-		(9)
Net realized investment gains		225		-		225
Net unrealized gain (loss) included in accumulated other comprehensive income (loss)		(209)		2		(207)

Balance, end of period	$	-	$	230	$	230

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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