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Equity
 9 Months Ended
Sep. 30, 2016
Stockholders' Equity Note [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
Equity
Common Stock
The changes in number of common stock shares, issued, held in treasury and outstanding are as follows for the periods indicated:
 
 
Issued
 
Held In Treasury
 
Outstanding
Balance, December 31, 2015
 
79,137,758

 
13,933,232

 
65,204,526

Common stock acquired
 
—

 
1,356,892

 
(1,356,892
)
Stock-based compensation (1)
 
—

 
(358,639
)
 
358,639

Balance, September 30, 2016
 
79,137,758

 
14,931,485

 
64,206,273

 
 
Issued
 
Held In Treasury
 
Outstanding
Balance, December 31, 2014
 
79,137,758

 
10,364,797

 
68,772,961

Common stock acquired
 
—

 
3,573,797

 
(3,573,797
)
Stock-based compensation (1)
 
—

 
(550,237
)
 
550,237

Balance, September 30, 2015
 
79,137,758

 
13,388,357

 
65,749,401

(1)
Represents net shares issued from treasury pursuant to the Company's equity-based compensation programs.
Common Stock Held in Treasury
Common stock held in treasury is accounted for at average cost. Gains resulting from the reissuance of common stock held in treasury are credited to additional paid-in capital. Losses resulting from the reissuance of common stock held in treasury are charged first to additional paid-in capital to the extent the Company has previously recorded gains on treasury share transactions, then to retained earnings.
On January 21, 2016, RGA's board of directors authorized a share repurchase program for up to $400.0 million of RGA's outstanding common stock. The authorization was effective immediately and does not have an expiration date. In connection with this new authorization, the board of directors terminated the stock repurchase authority granted in 2015. During the first nine months of 2016, RGA repurchased 1.4 million shares of common stock under this program for $116.5 million.
Accumulated Other Comprehensive Income (Loss)
The balance of and changes in each component of accumulated other comprehensive income (loss) (“AOCI”) for the nine months ended September 30, 2016 and 2015 are as follows (dollars in thousands):
 
 
AOCI, Net of Income Tax
 
 
Accumulated
Currency
Translation
Adjustments
 
Unrealized
Appreciation
(Depreciation)
of Investments(1)
 
Pension and
Postretirement
Benefits
 
Total
Balance, December 31, 2015
 
$
(181,151
)
 
$
935,697

 
$
(46,262
)
 
$
708,284

Other comprehensive income (loss) before reclassifications
 
68,271

 
2,191,823

 
(6,079
)
 
2,254,015

Amounts reclassified to (from) AOCI
 
—

 
(109,145
)
 
4,253

 
(104,892
)
Deferred income tax benefit (expense)
 
(8,829
)
 
(636,902
)
 
650

 
(645,081
)
Balance, September 30, 2016
 
$
(121,709
)
 
$
2,381,473

 
$
(47,438
)
 
$
2,212,326

 
 
AOCI, Net of Income Tax
 
 
Accumulated
Currency
Translation
Adjustments
 
Unrealized
Appreciation
(Depreciation)
of Investments(1)
 
Pension and
Postretirement
Benefits
 
Total
Balance, December 31, 2014
 
$
81,847

 
$
1,624,773

 
$
(49,491
)
 
$
1,657,129

Other comprehensive income (loss) before reclassifications
 
(176,562
)
 
(843,541
)
 
1,254

 
(1,018,849
)
Amounts reclassified to (from) AOCI
 
—

 
34,790

 
4,002

 
38,792

Deferred income tax benefit (expense)
 
(24,778
)
 
255,968

 
(1,783
)
 
229,407

Balance, September 30, 2015
 
$
(119,493
)
 
$
1,071,990

 
$
(46,018
)
 
$
906,479

(1)
Includes cash flow hedges of $(40,597) and $(29,397) as of September 30, 2016 and December 31, 2015, respectively, and $(37,167) and $(31,591) as of September 30, 2015 and December 31, 2014, respectively. See Note 5 - “Derivative Instruments” for additional information on cash flow hedges.



The following table presents the amounts of AOCI reclassifications for the three and nine months ended September 30, 2016 and 2015 (dollars in thousands):
 
 
Amount Reclassified from AOCI
 
 
 
 
Three months ended September 30,
 
Nine months ended September 30,
 
 
Details about AOCI Components
 
2016
 
2015
 
2016
 
2015
 
Affected Line Item in 
Statements of Income
Net unrealized investment gains (losses):
 
 
 
 
 
 
 
 
 
 
Net unrealized gains (losses) on available-for-sale securities
 
$
72,351

 
$
(31,506
)
 
$
84,250

 
$
(26,598
)
 
Investment related gains (losses), net
Cash flow hedges - Interest rate swaps
 
200

 
(60
)
 
454

 
231

 
(1)
Cash flow hedges - Forward bond purchase commitments
 
137

 
127

 
(120
)
 
1,094

 
(1)
Deferred policy acquisition costs attributed to unrealized gains and losses
 
12,090

 
(9,543
)
 
24,561

 
(9,517
)
 
(2)
Total
 
84,778

 
(40,982
)
 
109,145

 
(34,790
)
 
 
Provision for income taxes
 
(27,680
)
 
13,948

 
(32,676
)
 
13,410

 
 
Net unrealized gains (losses), net of tax
 
$
57,098

 
$
(27,034
)
 
$
76,469

 
$
(21,380
)
 
 
Amortization of defined benefit plan items:
 
 
 
 
 
 
 
 
 
 
Prior service cost
 
$
391

 
$
(82
)
 
$
238

 
$
(245
)
 
(3)
Actuarial gains (losses)
 
(1,177
)
 
(1,955
)
 
(4,491
)
 
(3,757
)
 
(3)
Total
 
(786
)
 
(2,037
)
 
(4,253
)
 
(4,002
)
 
 
Provision for income taxes
 
276

 
713

 
1,489

 
1,401

 
 
Amortization of defined benefit plans, net of tax
 
$
(510
)
 
$
(1,324
)
 
$
(2,764
)
 
$
(2,601
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Total reclassifications for the period
 
$
56,588

 
$
(28,358
)
 
$
73,705

 
$
(23,981
)
 
 
(1)
See Note 5 - "Derivative Instruments" for additional information on cash flow hedges.
(2)
This AOCI component is included in the computation of the deferred policy acquisition cost. See Note 8 – “Deferred Policy Acquisition Costs” of the 2015 Annual Report for additional details.
(3)
This AOCI component is included in the computation of the net periodic pension cost. See Note 10 – “Employee Benefit Plans” for additional deta