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Equity
 9 Months Ended
Sep. 30, 2017
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, 2016
 
79,137,758

 
14,835,256

 
64,302,502

Common stock acquired
 
—

 
208,680

 
(208,680
)
Stock-based compensation (1)
 
—

 
(274,449
)
 
274,449

Balance, September 30, 2017
 
79,137,758

 
14,769,487

 
64,368,271

 
 
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

(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 26, 2017, 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 2016. During the first nine months of 2017, RGA repurchased 0.2 million shares of common stock under this program for $26.9 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, 2017 and 2016 are as follows (dollars in thousands):
 
 
Accumulated
Currency
Translation
Adjustments
 
Unrealized
Appreciation
(Depreciation)
of Investments(1)
 
Pension and
Postretirement
Benefits
 
Total
Balance, December 31, 2016
 
$
(172,541
)
 
$
1,355,033

 
$
(43,163
)
 
$
1,139,329

Other comprehensive income (loss) before reclassifications
 
23,117

 
671,564

 
(191
)
 
694,490

Amounts reclassified to (from) AOCI
 
—

 
(51,407
)
 
4,006

 
(47,401
)
Deferred income tax benefit (expense)
 
44,968

 
(204,287
)
 
(1,342
)
 
(160,661
)
Balance, September 30, 2017
 
$
(104,456
)
 
$
1,770,903

 
$
(40,690
)
 
$
1,625,757

 
 
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

(1)
Includes cash flow hedges of $347 and $(2,496) as of September 30, 2017 and December 31, 2016, respectively, and $(40,597) and $(29,397) as of September 30, 2016 and December 31, 2015, 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, 2017 and 2016 (dollars in thousands):
 
 
Amount Reclassified from AOCI
 
 
 
 
Three months ended September 30,
 
Nine months ended September 30,
 
 
Details about AOCI Components
 
2017
 
2016
 
2017
 
2016
 
Affected Line Item in 
Statements of Income
Net unrealized investment gains (losses):
 
 
 
 
 
 
 
 
 
 
Net unrealized gains and losses on available-for-sale securities
 
$
10,515

 
$
72,351

 
$
39,032

 
$
84,250

 
Investment related gains (losses), net
Cash flow hedges - Currency/Interest rate
 
230

 
200

 
560

 
454

 
(1)
Cash flow hedges - Forward bond purchase commitments
 
224

 
137

 
286

 
(120
)
 
(1)
Deferred policy acquisition costs attributed to unrealized gains and losses
 
1,116

 
12,090

 
11,529

 
24,561

 
(2)
Total
 
12,085

 
84,778

 
51,407

 
109,145

 
 
Provision for income taxes
 
(3,991
)
 
(27,680
)
 
(16,015
)
 
(32,676
)
 
 
Net unrealized gains (losses), net of tax
 
$
8,094

 
$
57,098

 
$
35,392

 
$
76,469

 
 
Amortization of defined benefit plan items:
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
 
$
590

 
$
391

 
$
732

 
$
238

 
(3)
Actuarial gains/(losses)
 
(1,661
)
 
(1,177
)
 
(4,738
)
 
(4,491
)
 
(3)
Total
 
(1,071
)
 
(786
)
 
(4,006
)
 
(4,253
)
 
 
Provision for income taxes
 
375

 
276

 
1,402

 
1,489

 
 
Amortization of defined benefit plans, net of tax
 
$
(696
)
 
$
(510
)
 
$
(2,604
)
 
$
(2,764
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Total reclassifications for the period
 
$
7,398

 
$
56,588

 
$
32,788

 
$
73,705

 
 
(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 2016 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