XML 84 R15.htm IDEA: XBRL DOCUMENT
v2.4.0.8

SHAREHOLDERS'S EQUITY | 9 Months Ended
--- | ---
Sep. 30, 2014
Stockholders' Equity Note [Abstract] |
SHAREHOLDERS'S EQUITY | SHAREHOLDERS’ EQUITY An analysis of shareholders’ equity for the nine months ended September 30, 2014 and the year ended December 31, 2013 is shown below (share amounts not in thousands):
| Rayonier Inc. Shareholders Equity |  |  |  |
| Common Shares |  | Retained Earnings |  | Accumulated Other Comprehensive Income/(Loss) |  | Non-controlling Interest |  | Total Shareholders’ Equity
| Shares |  | Amount |
Balance, December 31, 2012 | 123,332,444 |  |  | $ | 670,749 |  |  | $ | 876,634 |  |  | $ | (109,379 | ) |  | $ | — |  |  | $ | 1,438,004 |
Net income | — |  |  | — |  |  | 371,896 |  |  | — |  |  | 1,902 |  |  | 373,798 |
Dividends ($1.86 per share) | — |  |  | — |  |  | (233,321 | ) |  | — |  |  | — |  |  | (233,321 | )
Issuance of shares under incentive stock plans | 1,001,426 |  |  | 10,101 |  |  | — |  |  | — |  |  | — |  |  | 10,101 |
Stock-based compensation | — |  |  | 11,710 |  |  | — |  |  | — |  |  | — |  |  | 11,710 |
Excess tax benefit on stock-based compensation | — |  |  | 8,413 |  |  | — |  |  | — |  |  | — |  |  | 8,413 |
Repurchase of common shares | (211,221 | ) |  | (11,326 | ) |  | — |  |  | — |  |  | — |  |  | (11,326 | )
Equity portion of convertible debt upon redemption | — |  |  | 2,453 |  |  | — |  |  | — |  |  | — |  |  | 2,453 |
Settlement of warrants | 2,135,221 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net gain from pension and postretirement plans | — |  |  | — |  |  | — |  |  | 61,869 |  |  | — |  |  | 61,869 |
Acquisition of noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | 96,336 |  |  | 96,336 |
Noncontrolling interest redemption of shares | — |  |  | — |  |  | — |  |  | — |  |  | (713 | ) |  | (713 | )
Foreign currency translation adjustment | — |  |  | — |  |  | — |  |  | (1,915 | ) |  | (3,795 | ) |  | (5,710 | )
Joint venture cash flow hedges | — |  |  | — |  |  | — |  |  | 3,286 |  |  | 343 |  |  | 3,629 |
Balance, December 31, 2013 | 126,257,870 |  |  | $ | 692,100 |  |  | $ | 1,015,209 |  |  | $ | (46,139 | ) |  | $ | 94,073 |  |  | $ | 1,755,243 |
Net income (loss) | — |  |  | — |  |  | 90,480 |  |  | — |  |  | (970 | ) |  | 89,510 |
Dividends ($1.78 per share) | — |  |  | — |  |  | (225,175 | ) |  | — |  |  | — |  |  | (225,175 | )
Contribution to Rayonier Advanced Materials | — |  |  | (301 | ) |  | (61,318 | ) |  | 80,749 |  |  | — |  |  | 19,130 |
Adjustments to Rayonier Advanced Materials | — |  |  | — |  |  | 985 |  |  | (2,556 | ) |  | — |  |  | (1,571 | )
Issuance of shares under incentive stock plans | 512,364 |  |  | 4,645 |  |  | — |  |  | — |  |  | — |  |  | 4,645 |
Stock-based compensation | — |  |  | 6,780 |  |  | — |  |  | — |  |  | — |  |  | 6,780 |
Tax deficiency on stock-based compensation | — |  |  | (809 | ) |  | — |  |  | — |  |  | — |  |  | (809 | )
Repurchase of common shares | (45,790 | ) |  | (1,834 | ) |  | — |  |  | — |  |  | — |  |  | (1,834 | )
Net losses from pension and postretirement plans | — |  |  | — |  |  | — |  |  | (14,958 | ) |  | — |  |  | (14,958 | )
Noncontrolling interest redemption of shares | — |  |  | — |  |  | — |  |  | — |  |  | (930 | ) |  | (930 | )
Foreign currency translation adjustment | — |  |  | — |  |  | — |  |  | (11,770 | ) |  | (4,656 | ) |  | (16,426 | )
Joint venture cash flow hedges | — |  |  | — |  |  | — |  |  | (1,757 | ) |  | (946 | ) |  | (2,703 | )
Balance, September 30, 2014 | 126,724,444 |  |  | $ | 700,581 |  |  | $ | 820,181 |  |  | $ | 3,569 |  |  | $ | 86,571 |  |  | $ | 1,610,902 |

X
- Details
Name: | us-gaap_StockholdersEquityNoteAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph d -Article 4 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 + Details
Name: | us-gaap_StockholdersEquityNoteDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration