XML 18 R8.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Reconciliations of Equity | 3 Months Ended
--- | ---
Mar. 31, 2017
Equity [Abstract] |
Reconciliations of Equity |
2. | RECONCILIATIONS OF EQUITY
Below are reconciliations of total equity, Company equity and equity attributable to noncontrolling interests for the three months ended March 31, 2017 and 2016:
(In thousands) |  | Total Equity |  |  | Stepan Company Equity |  |  | Noncontrolling Interests’ Equity (3) |
Balance at January 1, 2017 |  | $ | 635,916 |  |  | $ | 634,604 |  |  | $ | 1,312 |
Net income |  |  | 31,912 |  |  |  | 31,913 |  |  |  | (1 | )
Dividends |  |  | (4,606 | ) |  |  | (4,606 | ) |  |  | — |
Common stock purchases (1) |  |  | (2,991 | ) |  |  | (2,991 | ) |  |  | — |
Stock option exercises |  |  | 835 |  |  |  | 835 |  |  |  | — |
Defined benefit pension adjustments, net of tax |  |  | 565 |  |  |  | 565 |  |  |  | — |
Translation adjustments |  |  | 10,454 |  |  |  | 10,441 |  |  |  | 13 |
Derivative instrument activity, net of tax |  |  | (2 | ) |  |  | (2 | ) |  |  | — |
Other (2) |  |  | 2,474 |  |  |  | 2,474 |  |  |  | — |
Balance at March 31, 2017 |  | $ | 674,557 |  |  | $ | 673,233 |  |  | $ | 1,324 |
(In thousands) |  | Total Equity |  |  | Stepan Company Equity |  |  | Noncontrolling Interests’ Equity (3) |
Balance at January 1, 2016 |  | $ | 558,384 |  |  | $ | 556,984 |  |  | $ | 1,400 |
Net income(4) |  |  | 27,919 |  |  |  | 27,916 |  |  |  | 3 |
Dividends |  |  | (4,237 | ) |  |  | (4,237 | ) |  |  | — |
Common stock purchases (1) |  |  | (1,143 | ) |  |  | (1,143 | ) |  |  | — |
Stock option exercises |  |  | 258 |  |  |  | 258 |  |  |  | — |
Defined benefit pension adjustments, net of tax |  |  | 564 |  |  |  | 564 |  |  |  | — |
Translation adjustments |  |  | 12,590 |  |  |  | 12,579 |  |  |  | 11 |
Derivative instrument activity, net of tax |  |  | (21 | ) |  |  | (21 | ) |  |  | — |
Other (2) (4) |  |  | 1,929 |  |  |  | 1,929 |  |  |  | — |
Balance at March 31, 2016 |  | $ | 596,243 |  |  | $ | 594,829 |  |  | $ | 1,414 |
| (1) | Includes the value of Company shares purchased in the open market and the value of Company common shares tendered by employees to settle statutory withholding taxes related to distributions of deferred performance awards and deferred management incentive compensation and to exercises of stock appreciation rights. |
| (2) | Primarily comprised of activity related to stock-based compensation and deferred compensation.
| (3) | Reflects the noncontrolling interest in the Company’s China joint venture.
| (4) | Amounts for the noted line items have been immaterially changed from the amounts originally reported as a result of the Company’s fourth quarter 2016 adoption of ASU No. 2016-9, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. |

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
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 310 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74567-122707 Reference 2: 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 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)) -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 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 5: 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(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 6: 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(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: 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 8: 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(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 9: 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 10: 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)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 11: 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 12: 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 Reference 13: 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 14: 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 15: 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 16: 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 + Details
Name: | us-gaap_StockholdersEquityNoteDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration