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Reconciliations of Equity (Tables) | 9 Months Ended
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Sep. 30, 2018
Equity [Abstract] |
Reconciliations of Total Equity | Below are reconciliations of total equity, Company equity and equity attributable to noncontrolling interests for the nine months ended September 30, 2018 and 2017:
(In thousands) |  | Total Equity |  |  | Stepan Company Equity |  |  | Noncontrolling Interests’ Equity (3) |
Balance at January 1, 2018 |  | $ | 740,914 |  |  | $ | 740,096 |  |  | $ | 818 |
Net income |  |  | 85,807 |  |  |  | 85,816 |  |  |  | (9 | )
Dividends |  |  | (15,225 | ) |  |  | (15,225 | ) |  |  | — |
Common stock purchases (1) |  |  | (16,756 | ) |  |  | (16,756 | ) |  |  | — |
Stock option exercises |  |  | 3,488 |  |  |  | 3,488 |  |  |  | — |
Defined benefit pension adjustments, net of tax |  |  | 2,293 |  |  |  | 2,293 |  |  |  | — |
Translation adjustments |  |  | (28,776 | ) |  |  | (28,730 | ) |  |  | (46 | )
Derivative instrument activity, net of tax |  |  | (7 | ) |  |  | (7 | ) |  |  | — |
Other (2) |  |  | 6,676 |  |  |  | 6,676 |  |  |  | — |
Balance at September 30, 2018 |  | $ | 778,414 |  |  | $ | 777,651 |  |  | $ | 763 |
(In thousands) |  | Total Equity |  |  | Stepan Company Equity |  |  | Noncontrolling Interests’ Equity (3) |
Balance at January 1, 2017 |  | $ | 635,916 |  |  | $ | 634,604 |  |  | $ | 1,312 |
Net income |  |  | 81,661 |  |  |  | 81,694 |  |  |  | (33 | )
Dividends |  |  | (13,841 | ) |  |  | (13,841 | ) |  |  | — |
Common stock purchases (1) |  |  | (6,255 | ) |  |  | (6,255 | ) |  |  | — |
Stock option exercises |  |  | 3,127 |  |  |  | 3,127 |  |  |  | — |
Defined benefit pension adjustments, net of tax |  |  | 1,671 |  |  |  | 1,671 |  |  |  | — |
Translation adjustments |  |  | 26,288 |  |  |  | 26,229 |  |  |  | 59 |
Derivative instrument activity, net of tax |  |  | (7 | ) |  |  | (7 | ) |  |  | — |
Other (2) |  |  | 7,711 |  |  |  | 7,711 |  |  |  | — |
Balance at September 30, 2017 |  | $ | 736,271 |  |  | $ | 734,933 |  |  | $ | 1,338 |
| (1) | Includes the value of Company common stock purchased in the open market and from the Company’s retirement plans and the value of Company common stock tendered by employees to settle statutory withholding taxes related to distributions of deferred performance awards and deferred management incentive compensation and exercises of stock appreciation rights.
| (2) | Primarily comprised of activity related to stock-based compensation and deferred compensation. Beginning in 2018, also includes beginning retained earnings adjustment as a result of the Company’s first quarter 2018 adoption of ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory.
| (3) | Reflects the noncontrolling interest in the Company’s China joint venture.

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- Definition Tabular disclosure of changes in the separate accounts comprising stockholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative if both financial position and results of operations are presented. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644 + Details
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