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Stockholders' Equity | 9 Months Ended
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Sep. 30, 2013
Equity [Abstract] |
Stockholders' Equity | Note 11. Stockholders’ Equity The following represents a reconciliation of the carrying amounts of stockholders’ equity attributable to Viad and the noncontrolling interest for the nine months ended September 30, 2013:
|  | Total Viad |  |  |  |  |  | Total |
|  | Stockholders’ |  |  | Noncontrolling |  |  | Stockholders’ |
|  | Equity |  |  | Interest |  |  | Equity |
|  |  |  |  | (in thousands) |  |  |  |
Balance at January 1, 2013 |  | $ | 388,061 |  |  | $ | 8,971 |  |  | $ | 397,032 |
Net income |  |  | 26,173 |  |  |  | 425 |  |  |  | 26,598 |
Dividends on common stock |  |  | (6,095 | ) |  |  | — |  |  |  | (6,095 | )
Common stock purchased for treasury |  |  | (1,294 | ) |  |  | — |  |  |  | (1,294 | )
Employee benefit plans |  |  | 3,485 |  |  |  | — |  |  |  | 3,485 |
Unrealized foreign currency translation adjustment |  |  | (6,092 | ) |  |  | — |  |  |  | (6,092 | )
Unrealized gain on investments |  |  | 117 |  |  |  | — |  |  |  | 117 |
Prior service credit and net actuarial loss |  |  | 91 |  |  |  | — |  |  |  | 91 |
ESOP allocation adjustment |  |  | 850 |  |  |  | — |  |  |  | 850 |
Balance at September 30, 2013 |  | $ | 405,296 |  |  | $ | 9,396 |  |  | $ | 414,692 |
The following represents a reconciliation of the carrying amounts of stockholders’ equity attributable to Viad and the noncontrolling interest for the nine months ended September 30, 2012:
|  | Total Viad |  |  |  |  |  | Total |
|  | Stockholders’ |  |  | Noncontrolling |  |  | Stockholders’ |
|  | Equity |  |  | Interest |  |  | Equity |
|  |  |  |  | (in thousands) |  |  |  |
Balance at January 1, 2012 |  | $ | 377,894 |  |  | $ | 8,285 |  |  | $ | 386,179 |
Net income |  |  | 27,093 |  |  |  | 618 |  |  |  | 27,711 |
Dividends on common stock |  |  | (3,649 | ) |  |  | — |  |  |  | (3,649 | )
Common stock purchased for treasury |  |  | (1,038 | ) |  |  | — |  |  |  | (1,038 | )
Employee benefit plans |  |  | 3,370 |  |  |  | — |  |  |  | 3,370 |
Unrealized foreign currency translation adjustment |  |  | 7,225 |  |  |  | — |  |  |  | 7,225 |
Unrealized gain on investments |  |  | 66 |  |  |  | — |  |  |  | 66 |
Prior service credit and net actuarial loss |  |  | (35 | ) |  |  | — |  |  |  | (35 | )
ESOP allocation adjustment |  |  | 1,150 |  |  |  | — |  |  |  | 1,150 |
Other |  |  | 1 |  |  |  | (1 | ) |  |  | — |
Balance at September 30, 2012 |  | $ | 412,077 |  |  | $ | 8,902 |  |  | $ | 420,979 |
In December 2012, Viad announced its intent to repurchase up to an additional one million shares of the Company’s common stock from time to time at prevailing market prices. At the time of the announcement, there were 30,438 shares available for repurchase pursuant to previously announced authorizations. No shares were repurchased during the nine months ended September 30, 2013 or 2012. As of September 30, 2013, 1,030,438 shares were available for repurchase. Additionally, during the nine months ended September 30, 2013 and 2012, the Company repurchased 48,937 shares for $1.3 million and 53,019 shares for $1.0 million pursuant to separate authority, respectively, related to tax withholding requirements on share-based awards. Changes in accumulated other comprehensive income (“AOCI”) by component were as follows:
|  |  |  |  | Cumulative |  |  | Unrecognized |  |  |  |
|  |  |  |  | Foreign |  |  | Net Actuarial |  |  | Accumulated |
|  | Unrealized |  |  | Currency |  |  | Loss and |  |  | Other |
|  | Gains on |  |  | Translation |  |  | Prior Service |  |  | Comprehensive |
|  | Investments |  |  | Adjustments |  |  | Credit |  |  | Income |
|  | (in thousands) |
Balance at January 1, 2013 |  | $ | 275 |  |  | $ | 42,158 |  |  | $ | (14,968 | ) |  | $ | 27,465 |
Other comprehensive income before reclassifications |  |  | 162 |  |  |  | (6,092 | ) |  |  | — |  |  |  | (5,930 | )
Amounts reclassified from AOCI, net of tax |  |  | (45 | ) |  |  | — |  |  |  | 91 |  |  |  | 46 |
Net other comprehensive income (loss) |  |  | 117 |  |  |  | (6,092 | ) |  |  | 91 |  |  |  | (5,884 | )
Balance at September 30, 2013 |  | $ | 392 |  |  | $ | 36,066 |  |  | $ | (14,877 | ) |  | $ | 21,581 |
The following table presents information about reclassification adjustments out of AOCI for the nine months ended September 30:
|  |  |  |  |  |  |  | Affected Line
|  |  |  |  |  |  |  | Item in the
|  |  |  |  |  |  |  | Statement Where
|  |  |  |  |  |  |  | Net Income is
|  | 2013 |  |  | 2012 |  |  | Presented
|  | (in thousands) |  |  |
Unrealized gain on investments |  | $ | (72 | ) |  | $ | (45 | ) |  | Interest income
Tax effect |  |  | 27 |  |  |  | 16 |  |  | Income tax expense
|  | $ | (45 | ) |  | $ | (29 | ) |  | Net of tax
Recognized net actuarial loss |  | $ | 827 |  |  | $ | 778 |  |  | See (1) below
Amortization of prior service credit |  |  | (680 | ) |  |  | (835 | ) |  | See (1) below
Tax effect |  |  | (56 | ) |  |  | (21 | ) |  | Income tax benefit
|  | $ | 91 |  |  | $ | (78 | ) |  | Net of tax
(1) | Amount is included in pension expense. See Note 15 for additional information.

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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 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 2: 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 3: 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 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 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 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 9: 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 10: 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 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
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