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Fair Value of Derivative and Other Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value of Derivative and Other Financial Instruments [Abstract]

Schedule of Commodity Derivatives

PNM’s commodity derivative instruments that are recorded at fair value, all of which are accounted for as economic hedges, are summarized as follows:

	Economic Hedges
	December 31,
	2018				2017
	(In thousands)
Current assets	$	1,083			$	1,088
Deferred charges	2,511				3,556
	3,594				4,644
Current liabilities	(1,177		)		(1,182		)
Long-term liabilities	(2,511		)		(3,556		)
	(3,688		)		(4,738		)
Net	$	(94	)		$	(94	)

Summary of the Effect of Mark-to-Market Commodity Derivative Instruments on Earnings

The following table presents the effect of mark-to-market commodity derivative instruments on PNM’s earnings, excluding income tax effects. Commodity derivatives had no impact on OCI for the periods presented.

	Economic Hedges
	Year Ended December 31,
	2018				2017				2016
	(In thousands)
Electric operating revenues	$	(50	)		$	5,151			$	(53	)
Cost of energy	(52		)		(5,386		)		(1,208		)
Total gain (loss)	$	(102	)		$	(235	)		$	(1,261	)

Schedule of Net Buy (Sell) Volume Positions

The table below presents PNM’s net buy (sell) volume positions:

	Economic Hedges
	MMBTU			MWh
December 31, 2018	100,000			—
December 31, 2017	100,000			—

Schedule of Fair Value and Unrealized Gains of Available-for-sale Securities

In January 2016, the FASB issued Accounting Standards Update 2016-01 – Financial Instruments (Subtopic 825-10), which makes targeted improvements to GAAP regarding financial instruments. ASU 2016-01 eliminates the requirement to classify investments in equity securities with readily determinable fair values into trading or available-for-sale categories and requires those equity securities to be measured at fair value with changes in fair value recognized in net income rather than in OCI. Under ASU 2016-01, the accounting for available-for-sale debt securities remains essentially unchanged. The accounting required by ASU 2016-01 is to be applied prospectively with a cumulative effect adjustment recorded as of the beginning of the year of adoption. ASU 2016-01 also revises certain presentation and disclosure requirements. Accordingly, the following information for 2018 is presented under ASU 2016-01 and the information for 2017 is presented under prior GAAP.

Prior to 2018, PNM classified all debt and equity investments held in the NDT and coal mine reclamation trusts as available-for-sale securities. Unrealized losses on these securities were recorded immediately through earnings and unrealized gains were recorded in AOCI until the securities were sold.

On January 1, 2018, PNM recorded an after-tax cumulative effect adjustment of $11.2 million to reclassify unrealized holding gains on equity securities held in the NDT and coal mine reclamation trusts from AOCI to retained earnings on the Consolidated Balance Sheets. After January 1, 2018, all gains and losses resulting from sales and changes in the fair value of equity securities are recognized in earnings.

Gains and losses recognized on the Consolidated Statements of Earnings related to investment securities in the NDT and reclamation trusts are presented in the following table.

		Year Ended December 31, 2018
		(In thousands)
Equity securities:
Net gains from equity securities sold		$	4,864
Net (losses) from equity securities still held		(10,523		)
Total net (losses) on equity securities		(5,659		)
Available-for-sale debt securities:
Net (losses) on debt securities		(11,517		)
Net (losses) on investment securities		$	(17,176	)

Schedule of Realized Gain (Loss)

Gains and losses recognized on the Consolidated Statements of Earnings related to investment securities in the NDT and reclamation trusts are presented in the following table.

		Year Ended December 31, 2018
		(In thousands)
Equity securities:
Net gains from equity securities sold		$	4,864
Net (losses) from equity securities still held		(10,523		)
Total net (losses) on equity securities		(5,659		)
Available-for-sale debt securities:
Net (losses) on debt securities		(11,517		)
Net (losses) on investment securities		$	(17,176	)

Gross realized losses shown below exclude the (increase)/decrease in realized impairment losses of $(9.4) million, $3.3 million, and $(1.2) million for the years ended December 31, 2018, 2017 and 2016.

	Year Ended December 31,
	2018				2017				2016
	(In thousands)
Proceeds from sales	$	984,533			$	637,492			$	522,601
Gross realized gains	$	19,358			$	36,896			$	46,116
Gross realized (losses)	$	(16,624	)		$	(12,993	)		$	(25,430	)

Investments Classified by Contractual Maturity Date

At December 31, 2018, the available-for-sale debt securities held by PNM, had the following final maturities:

	Fair Value
	(In thousands)
Within 1 year	$	12,488
After 1 year through 5 years	63,600
After 5 years through 10 years	60,344
After 10 years through 15 years	9,984
After 15 years through 20 years	10,904
After 20 years	48,418
	$	205,738

Schedule of Instruments Presented by Level of Hierarchy

Items recorded at fair value by PNM on the Consolidated Balance Sheets are presented below by level of the fair value hierarchy along with gross unrealized gains on investments in available-for-sale securities. Under ASU 2016-01, PNM does not classify its investments in equity instruments as available-for-sale securities beginning January 1, 2018.

					GAAP Fair Value Hierarchy
	Total				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)				Unrealized Gains
	(In thousands)
December 31, 2018
Cash and cash equivalents	$	11,472			$	11,472			$	—			$	—
Equity securities:
Corporate stocks, common	32,997				32,997				—				—
Corporate stocks, preferred	7,258				1,654				5,604				—
Mutual funds and other	70,777				70,777				—				—
Available-for-sale debt securities:
U.S. Government	29,503				18,662				10,841				—				$	1,098
International Government	8,435				—				8,435				—				90
Municipals	53,642				—				53,642				—				489
Corporate and other	114,158				588				111,414				2,156				923
	$	328,242			$	136,150			$	189,936			$	2,156			$	2,600
Commodity derivative assets	$	3,594			$	—			$	3,594			$	—
Commodity derivative liabilities	(3,688		)		—				(3,688		)		—
Net	$	(94	)		$	—			$	(94	)		$	—

December 31, 2017
Available-for-sale securities
Cash and cash equivalents	$	52,636			$	52,636			$	—			$	—
Equity securities:
Domestic value	40,032				40,032				—				—				$	4,011
Domestic growth	35,456				35,456				—				—				3,995
International and other	45,867				42,332				3,535				—				6,810
Fixed income securities:
U.S. Government	34,317				33,645				672				—				273
Municipals	48,076				—				48,076				—				1,225
Corporate and other	67,140				—				67,140				—				1,714
	$	323,524			$	204,101			$	119,423			$	—			$	18,028
Commodity derivative assets	$	4,644			$	—			$	4,644			$	—
Commodity derivative liabilities	(4,738		)		—				(4,738		)		—
Net	$	(94	)		$	—			$	(94	)		$	—

Summary of Carrying Amounts and Fair Value of Instruments

The carrying amounts and fair values of investments in the Westmoreland Loan, other investments, and long-term debt, which are not recorded at fair value on the Consolidated Balance Sheets are presented below:

									GAAP Fair Value Hierarchy
	Carrying Amount				Fair Value				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2018	(In thousands)
PNMR
Long-term debt	$	2,670,111			$	2,703,810			$	—			$	2,703,810			$	—
Other investments	$	297			$	297			$	297			$	—			$	—
PNM
Long-term debt	$	1,656,490			$	1,668,736			$	—			$	1,668,736			$	—
Other investments	$	91			$	91			$	91			$	—			$	—
TNMP
Long-term debt	$	575,398			$	597,236			$	—			$	597,236			$	—
Other investments	$	206			$	206			$	206			$	—			$	—
December 31, 2017
PNMR
Long-term debt	$	2,437,645			$	2,554,836			$	—			$	2,554,836			$	—
Westmoreland Loan	$	56,640			$	66,588			$	—			$	—			$	66,588
Other investments	$	503			$	503			$	503			$	—			$	—
PNM
Long-term debt	$	1,657,910			$	1,727,135			$	—			$	1,727,135			$	—
Other investments	$	283			$	283			$	283			$	—			$	—
TNMP
Long-term debt	$	480,620			$	527,563			$	—			$	527,563			$	—
Other investments	$	220			$	220			$	220			$	—			$	—

Schedule of Investments Held by the Employee Benefit Plans

The fair values of investments held by the employee benefit plans are as follows:

					GAAP Fair Value Hierarchy
	Total				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2018					(In thousands)
PNM Pension Plan
Participation in PNMR Master Trust Investments:
Investments categorized within fair value hierarchy	$	412,790			$	139,673			$	272,829			$	288
Uncategorized investments	76,874
Total Master Trust Investments	$	489,664
TNMP Pension Plan
Participation in PNMR Master Trust Investments:
Investments categorized within fair value hierarchy	$	45,283			$	15,149			$	30,101			$	33
Uncategorized investments	9,378
Total Master Trust Investments	$	54,661
PNM OPEB Plan
Cash and cash equivalents	$	190			$	190			$	—			$	—
Equity securities:
Mutual funds	69,513				32,325				37,188				—
	$	69,703			$	32,515			$	37,188			$	—
TNMP OPEB Plan
Cash and cash equivalents	$	66			$	66			$	—			$	—
Equity securities:
Mutual funds	8,725				3,723				5,002				—
	$	8,791			$	3,789			$	5,002			$	—

					GAAP Fair Value Hierarchy
	Total				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2017	(In thousands)
PNM Pension Plan
Participation in PNMR Master Trust Investments:
Investments categorized within fair value hierarchy	$	487,498			$	140,218			$	347,089			$	191
Uncategorized investments	74,768
Total Master Trust Investments	$	562,266
TNMP Pension Plan
Participation in PNMR Master Trust Investments:
Investments categorized within fair value hierarchy	$	53,273			$	15,244			$	38,008			$	21
Uncategorized investments	10,260
Total Master Trust Investments	$	63,533
PNM OPEB Plan
Cash and cash equivalents	$	437			$	437			$	—			$	—
Equity securities:
International funds	10,636				—				10,636				—
Domestic value	10,816				10,816				—				—
Domestic growth	6,710				6,710				—				—
Other funds	31,660				—				31,660				—
Fixed income securities:
Mutual funds	20,918				20,918				—				—
	$	81,177			$	38,881			$	42,296			$	—
TNMP OPEB Plan
Cash and cash equivalents	$	149			$	149			$	—			$	—
Equity securities:
International funds	1,597				—				1,597				—
Domestic value	293				293				—				—
Domestic growth	1,410				1,410				—				—
Other funds	4,011				—				4,011				—
Fixed income securities:
Mutual funds	2,685				2,685				—				—
	$	10,145			$	4,537			$	5,608			$	—

The fair values of investments in the PNMR Master Trust are as follows:

					GAAP Fair Value Hierarchy
	Total				Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
December 31, 2018	(In thousands)
PNMR Master Trust
Cash and cash equivalents	$	20,120			$	20,120			$	—			$	—
Equity securities:
Corporate stocks, common	54,270				54,270				—				—
Corporate stocks, preferred	874				—				874				—
Mutual funds and other	143,517				—				143,517				—
	—				—				—				—
Fixed income securities:
U.S. government	84,459				80,482				3,977				—
International government	5,721				—				5,721				—
Municipals	9,558				—				9,558				—
Corporate and other	139,554				(50		)		139,283				321
Total investments categorized within fair value hierarchy	458,073				$	154,822			$	302,930			$	321
Uncategorized investments:
Private equity funds	18,021
Hedge funds	45,589
Real estate funds	22,642
	$	544,325
December 31, 2017
PNMR Master Trust
Cash and cash equivalents	$	7,697			$	7,697			$	—			$	—
Equity securities:
International	42,048				—				42,048				—
Domestic value	37,026				37,026				—				—
Domestic growth	19,136				19,136				—				—
Other funds	25,099				—				25,099				—
Fixed income securities:
Corporate	215,535				—				215,323				212
U.S. Government	117,572				91,603				25,969				—
Municipals	11,438				—				11,438				—
Other funds	65,220				—				65,220				—
Total investments categorized within fair value hierarchy	540,771				$	155,462			$	385,097			$	212
Uncategorized investments:
Private equity funds	22,281
Hedge funds	45,615
Real estate funds	17,132
	$	625,799

Summary of Level 3 Measurements

A reconciliation of the changes in Level 3 fair value measurements is as follows:

	Fixed Income - Corporate
PNMR Master Trust	PNM Pension				TNMP Pension				Total Master Trust
	(In thousands)
Balance at December 31, 2016	$	352			$	38			$	390
Actual return on assets sold during the period	1				—				1
Actual return on assets still held at period end	(7		)		(1		)		(8		)
Purchases	92				10				102
Sales	(247		)		(26		)		(273		)
Balance at December 31, 2017	191				21				212
Actual return on assets sold during the period	(7		)		(1		)		(8		)
Actual return on assets still held at period end	(1		)		—				(1		)
Purchases	192				23				215
Sales	(87		)		(10		)		(97		)
Balance at December 31, 2018	$	288			$	33			$	321

The following table presents information about the PBO, fair value of plan assets, and funded status of the plans:

	PNM								TNMP
	Year Ended December 31,								Year Ended December 31,
	2018				2017				2018				2017
	(In thousands)
PBO at beginning of year	$	623,983			$	621,751			$	68,423			$	67,061
Service cost	—				—				—				—
Interest cost	24,270				26,908				2,625				2,887
Actuarial (gain) loss	(41,025		)		26,298				(5,216		)		3,050
Benefits paid	(42,970		)		(50,974		)		(5,245		)		(4,575		)
PBO at end of year	564,258				623,983				60,587				68,423
Fair value of plan assets at beginning of year	562,016				543,601				63,499				60,624
Actual return on plan assets	(29,068		)		69,389				(3,180		)		7,450
Employer contributions	—				—				—				—
Benefits paid	(42,970		)		(50,974		)		(5,245		)		(4,575		)
Fair value of plan assets at end of year	489,978				562,016				55,074				63,499
Funded status – asset (liability) for pension benefits	$	(74,280	)		$	(61,967	)		$	(5,513	)		$	(4,924	)

The following table presents information about the APBO, the fair value of plan assets, and the funded status of the plans:

	PNM								TNMP
	Year Ended December 31,								Year Ended December 31,
	2018				2017				2018				2017
	(In thousands)
APBO at beginning of year	$	89,897			$	94,269			$	12,279			$	12,830
Service cost	83				96				134				143
Interest cost	3,439				4,025				477				556
Participant contributions	2,390				3,069				174				379
Actuarial (gain) loss	(12,206		)		(1,601		)		(2,213		)		(381		)
Benefits paid	(8,298		)		(9,961		)		(787		)		(1,248		)
APBO at end of year	75,305				89,897				10,064				12,279
Fair value of plan assets at beginning of year	80,356				72,694				10,002				8,544
Actual return on plan assets	(7,669		)		14,222				(988		)		1,642
Employer contributions	2,924				332				343				685
Participant contributions	2,390				3,069				174				379
Benefits paid	(8,298		)		(9,961		)		(787		)		(1,248		)
Fair value of plan assets at end of year	69,703				80,356				8,744				10,002
Funded status – asset (liability)	$	(5,602	)		$	(9,541	)		$	(1,320	)		$	(2,277	)

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