Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2017

Reconciliation of Stockholders' Equity to Noncontrolling Interests

The following represents a reconciliation of the carrying amounts of stockholders’ equity attributable to Viad and the noncontrolling interest for the three months ended March 31, 2017 and 2016:

(in thousands)	Total Viad Stockholders’ Equity			Noncontrolling Interest			Total Stockholders’ Equity
Balance at December 31, 2016	$	357,355		$	13,283		$	370,638
Net income		6,777			(264	)		6,513
Dividends on common stock ($0.10 per share)		(2,038	)		—			(2,038	)
Common stock purchased for treasury		(1,204	)		—			(1,204	)
Employee benefit plans		1,779			—			1,779
Unrealized foreign currency translation adjustment		2,345			—			2,345
Other changes to AOCI		95						95
Other		(92	)		—			(92	)
Balance at March 31, 2017	$	365,017		$	13,019		$	378,036

(in thousands)	Total Viad Stockholders’ Equity			Noncontrolling Interest			Total Stockholders’ Equity
Balance at December 31, 2015	$	322,581		$	12,757		$	335,338
Net loss		(6,983	)		(162	)		(7,145	)
Dividends on common stock ($0.10 per share)		(2,024	)		—			(2,024	)
Common stock purchased for treasury		(651	)		—			(651	)
Employee benefit plans		1,449			—			1,449
Unrealized foreign currency translation adjustment		8,042			—			8,042
Tax benefits from share-based compensation		28			—			28
Other changes to AOCI		72			—			72
Other		(24	)		—			(24	)
Balance at March 31, 2016	$	322,490		$	12,595		$	335,085

Schedule of Accumulated Other Comprehensive Income (Loss)

Changes in AOCI by component are as follows:

(in thousands)	Unrealized Gains on Investments			Cumulative Foreign Currency Translation Adjustments			Unrecognized Net Actuarial Loss and Prior Service Credit, Net			Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2016	$	421		$	(29,084	)	$	(10,728	)	$	(39,391	)
Other comprehensive income before reclassifications		78			2,345			—			2,423
Amounts reclassified from AOCI, net of tax		(16	)		—			33			17
Net other comprehensive income		62			2,345			33			2,440
Balance at March 31, 2017	$	483		$	(26,739	)	$	(10,695	)	$	(36,951	)

Reclassification out of Accumulated Other Comprehensive Income

The following table presents information about reclassification adjustments out of AOCI:

	Three Months Ended March 31,						Affected Line Item in the Statement Where Net Income is Presented
(in thousands)	2017			2016
Unrealized gains on investments	$	(25	)	$	(20	)	Interest income
Tax effect		9			8		Income taxes
	$	(16	)	$	(12	)

Recognized net actuarial loss⁽¹⁾	$	179		$	255
Amortization of prior service credit⁽¹⁾		(126	)		(137	)
Tax effect		(20	)		(45	)	Income taxes
	$	33		$	73

⁽¹⁾	Amount included in pension expense. Refer to Note 16 – Pension and Postretirement Benefits.