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Equity | 3 Months Ended
--- | ---
Mar. 31, 2018
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, 2017 |  | 79,137,758 |  |  | 14,685,663 |  |  | 64,452,095 |
Stock-based compensation (1) |  | — |  |  | (60,678 | ) |  | 60,678 |
Balance, March 31, 2018 |  | 79,137,758 |  |  | 14,624,985 |  |  | 64,512,773 |
|  | Issued |  | Held In Treasury |  | Outstanding
Balance, December 31, 2016 |  | 79,137,758 |  |  | 14,835,256 |  |  | 64,302,502 |
Stock-based compensation (1) |  | — |  |  | (86,049 | ) |  | 86,049 |
Balance, March 31, 2017 |  | 79,137,758 |  |  | 14,749,207 |  |  | 64,388,551 |
(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. During the three months ended March 31, 2018 and 2017, no common stock was repurchased by RGA under this program. Accumulated Other Comprehensive Income (Loss) The balance of and changes in each component of accumulated other comprehensive income (loss) (“AOCI”) for the three months ended March 31, 2018 and 2017 are as follows (dollars in thousands):
|  | Accumulated Other Comprehensive Income (Loss), Net of Income Tax
|  | Accumulated Currency Translation Adjustments |  | Unrealized Appreciation (Depreciation) of Investments(1) |  | Pension and Postretirement Benefits |  | Total
Balance, December 31, 2017 |  | $ | (86,350 | ) |  | $ | 2,200,661 |  |  | $ | (50,680 | ) |  | $ | 2,063,631 |
Other comprehensive income (loss) before reclassifications |  | 5,696 |  |  | (827,701 | ) |  | (1,910 | ) |  | (823,915 | )
Amounts reclassified to AOCI |  | — |  |  | 21,274 |  |  | 1,346 |  |  | 22,620 |
Deferred income tax benefit (expense) |  | (6,856 | ) |  | 172,823 |  |  | 93 |  |  | 166,060 |
Balance, March 31, 2018 |  | $ | (87,510 | ) |  | $ | 1,567,057 |  |  | $ | (51,151 | ) |  | $ | 1,428,396 |
|  | Accumulated Other Comprehensive Income (Loss), Net of Income Tax
|  | 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 |  | (50,735 | ) |  | 283,443 |  |  | (27 | ) |  | 232,681 |
Amounts reclassified to AOCI |  | — |  |  | 5,762 |  |  | 1,456 |  |  | 7,218 |
Deferred income tax benefit (expense) |  | 28,522 |  |  | (86,090 | ) |  | (505 | ) |  | (58,073 | )
Balance, March 31, 2017 |  | $ | (194,754 | ) |  | $ | 1,558,148 |  |  | $ | (42,239 | ) |  | $ | 1,321,155 |
(1) | Includes cash flow hedges of $20,662 and $2,619 as of March 31, 2018 and December 31, 2017, respectively, and $7,690 and $(2,496) as of March 31, 2017 and December 31, 2016, 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 months ended March 31, 2018 and 2017 (dollars in thousands):
|  | Amount Reclassified from AOCI |  |
|  | Three months ended March 31, |  |
Details about AOCI Components |  | 2018 |  | 2017 |  | Affected Line Item in Statement of Income
Net unrealized investment gains (losses): |  |  |  |  |  |
Net unrealized gains (losses) on available-for-sale securities |  | $ | (14,456 | ) |  | $ | (11,857 | ) |  | Investment related gains (losses), net
Cash flow hedges - Interest rate |  | (370 | ) |  | — |  |  | (1)
Cash flow hedges - Currency/Interest rate |  | 144 |  |  | 197 |  |  | (1)
Cash flow hedges - Forward bond purchase commitments |  | — |  |  | 50 |  |  | (1)
Deferred policy acquisition costs attributed to unrealized gains and losses |  | (6,592 | ) |  | 5,848 |  |  | (2)
Total |  | (21,274 | ) |  | (5,762 | ) |  |
Provision for income taxes |  | 4,678 |  |  | 3,194 |  |  |
Net unrealized gains (losses), net of tax |  | $ | (16,596 | ) |  | $ | (2,568 | ) |  |
Amortization of defined benefit plan items: |  |  |  |  |  |
Prior service cost (credit) |  | $ | 246 |  |  | $ | 82 |  |  | (3)
Actuarial gains/(losses) |  | (1,592 | ) |  | (1,538 | ) |  | (3)
Total |  | (1,346 | ) |  | (1,456 | ) |  |
Provision for income taxes |  | 283 |  |  | 510 |  |  |
Amortization of defined benefit plans, net of tax |  | $ | (1,063 | ) |  | $ | (946 | ) |  |
Total reclassifications for the period |  | $ | (17,659 | ) |  | $ | (3,514 | ) |  |
(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 2017 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

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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