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Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2019

Equity [Abstract]

Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax by Component

The following tables present the changes in accumulated other comprehensive income (loss), net of tax, by component for the three months ended September 30, 2019 and 2018:

		Three Months Ended September 30, 2019
(In thousands)		Unrealized Gains (Losses) on Available- for-Sale Securities				Defined Benefit Plan Adjustments				Foreign Currency Adjustments				ASU 2018-02 Adoption (1)				Total
As of June 30, 2019		$	(271	)		$	(7,770	)		$	(6,439	)		$	385			$	(14,095	)
Other comprehensive loss before    reclassifications			(39	)			—				(2,486	)			—				(2,525	)
Amounts reclassified from accumulated other    comprehensive income (loss)			24				90				—				—				114
Net current period other comprehensive income (loss)			(15	)			90				(2,486	)			—				(2,411	)
As of September 30, 2019		$	(286	)		$	(7,680	)		$	(8,925	)		$	385			$	(16,506	)

^{(1) With the adoption of ASU 2018-02 on January 1, 2019, stranded tax effects related to the Tax Cuts and Jobs Act of 2017 were reclassified to retained earnings. See Note 1.} 

		Three Months Ended September 30, 2018
(In thousands)		Unrealized Gains (Losses) on Available- for-Sale Securities				Defined Benefit Plan Adjustments				Foreign Currency Adjustments				Total
As of June 30, 2018		$	(741	)		$	(4,219	)		$	(4,158	)		$	(9,118	)
Other comprehensive income (loss) before    reclassifications			1,208				—				(451	)			757
Amounts reclassified from accumulated other    comprehensive income (loss)			(1,240	)			37				—				(1,203	)
Net current period other comprehensive income (loss)			(32	)			37				(451	)			(446	)
As of September 30, 2018		$	(773	)		$	(4,182	)		$	(4,609	)		$	(9,564	)

The following tables present the changes in accumulated other comprehensive income (loss), net of tax, by component for the nine months ended September 30, 2019 and 2018:

		Nine Months Ended September 30, 2019
(In thousands)		Unrealized Gains (Losses) on Available- for-Sale Securities				Defined Benefit Plan Adjustments				Foreign Currency Adjustments				ASU 2018-02 Adoption(1)				Total
As of December 31, 2018		$	(563	)		$	(8,041	)		$	(5,812	)		$	—			$	(14,416	)
Other comprehensive income (loss) before    reclassifications			372				—				(3,113	)			—				(2,741	)
Amounts reclassified from accumulated other    comprehensive income (loss)			(95	)			361				—				—				266
Amounts reclassified to retained earnings (1)			—				—				—				385				385
Net current period other comprehensive income (loss)			277				361				(3,113	)			385				(2,090	)
As of September 30, 2019		$	(286	)		$	(7,680	)		$	(8,925	)		$	385			$	(16,506	)

^{(1) With the adoption of ASU 2018-02 on January 1, 2019, stranded tax effects related to the Tax Cuts and Jobs Act of 2017 were reclassified to retained earnings. See Note 1.}

		Nine Months Ended September 30, 2018
(In thousands)		Unrealized Gains (Losses) on Available- for-Sale Securities				Defined Benefit Plan Adjustments				Foreign Currency Adjustments				Total
As of December 31, 2017		$	2,567			$	(4,286	)		$	(1,576	)		$	(3,295	)
Other comprehensive income (loss) before    reclassifications			869				—				(3,033	)			(2,164	)
Amounts reclassified from accumulated other    comprehensive income (loss)			(989	)			104				—				(885	)
Amounts reclassified to retained earnings (1)			(3,220	)			—				—				(3,220	)
Net current period other comprehensive income (loss)			(3,340	)			104				(3,033	)			(6,269	)
As of September 30, 2018		$	(773	)		$	(4,182	)		$	(4,609	)		$	(9,564	)

^{(1) With the Company’s adoption of ASU 2016-01 on January 1, 2018, unrealized gains on our equity investments were reclassified to retained earnings. See Note 7.}

Reclassifications Out of Accumulated Other Comprehensive Income (Loss)

The following tables present the details of reclassifications out of accumulated other comprehensive income (loss) for the three months ended September 30, 2019 and 2018:

		Three Months Ended September 30, 2019
(In thousands)		Amount Reclassified from Accumulated Other Comprehensive Income (Loss)				Affected Line Item in the Statement Where Net Income Is Presented
Unrealized gains (losses) on available-for-sale securities:
Net realized losses on sales of securities		$	(32	)		Net investment gain
Defined benefit plan adjustments – actuarial losses			(130	)		(1)
Total reclassifications for the period, before tax			(162	)
Tax benefit			48
Total reclassifications for the period, net of tax		$	(114	)

^{(1) Included in the computation of net periodic pension cost. See Note 5.}

		Three Months Ended September 30, 2018
(In thousands)		Amount Reclassified from Accumulated Other Comprehensive Income (Loss)				Affected Line Item in the Statement Where Net Income Is Presented
Unrealized gains (losses) on available-for-sale securities:
Net realized gains on sales of securities		$	1,676			Net investment gain
Defined benefit plan adjustments – actuarial losses			(54	)		(1)
Total reclassifications for the period, before tax			1,622
Tax expense			(419	)
Total reclassifications for the period, net of tax		$	1,203

^{(1) Included in the computation of net periodic pension cost. See Note 5.}

The following tables present the details of reclassifications out of accumulated other comprehensive income (loss) for the nine months ended September 30, 2019 and 2018:

		Nine Months Ended September 30, 2019
(In thousands)		Amount Reclassified from Accumulated Other Comprehensive Income (Loss)				Affected Line Item in the Statement Where Net Income Is Presented
Unrealized gains (losses) on available-for-sale securities:
Net realized gains on sales of securities		$	128			Net investment gain
Defined benefit plan adjustments – actuarial losses			(523	)		(1)
Total reclassifications for the period, before tax			(395	)
Tax benefit			129
Total reclassifications for the period, net of tax		$	(266	)

^{(1) Included in the computation of net periodic pension cost. See Note 5.}

		Nine Months Ended September 30, 2018
(In thousands)		Amount Reclassified from Accumulated Other Comprehensive Income (Loss)				Affected Line Item in the Statement Where Net Income Is Presented
Unrealized gains (losses) on available-for-sale securities:
Net realized gains on sales of securities		$	1,352			Net investment gain
Defined benefit plan adjustments – actuarial losses			(151	)		(1)
Total reclassifications for the period, before tax			1,201
Tax expense			(316	)
Total reclassifications for the period, net of tax		$	885

^{(1) Included in the computation of net periodic pension cost. See Note 5.}

Other Comprehensive Income (Loss)

The following table presents the tax effects related to the change in each component of other comprehensive income (loss) for the three months ended September 30, 2019 and 2018: 

		Three Months Ended												Three Months Ended
		September 30, 2019												September 30, 2018
(In thousands)		Before-Tax Amount				Tax (Expense) Benefit				Net-of-Tax Amount				Before-Tax Amount				Tax (Expense) Benefit				Net-of-Tax Amount
Unrealized gain (loss) on available-for-sale    securities		$	(53	)		$	14			$	(39	)		$	1,632			$	(424	)		$	1,208
Reclassification adjustment for amounts related to    available-for-sale investments included in net    income (loss)			32				(8	)			24				(1,676	)			436				(1,240	)
Reclassification adjustment for amounts related to    defined benefit plan adjustments included in net    income (loss)			130				(40	)			90				54				(17	)			37
Foreign currency translation adjustment			(2,486	)			—				(2,486	)			(451	)			—				(451	)
Total Other Comprehensive Loss		$	(2,377	)		$	(34	)		$	(2,411	)		$	(441	)		$	(5	)		$	(446	)

The following table presents the tax effects related to the change in each component of other comprehensive income (loss) for the nine months ended September 30, 2019 and 2018:

		Nine Months Ended												Nine Months Ended
		September 30, 2019												September 30, 2018
(In thousands)		Before-Tax Amount				Tax (Expense) Benefit				Net-of-Tax Amount				Before-Tax Amount				Tax (Expense) Benefit				Net-of-Tax Amount
Unrealized gain (loss) on available-for-sale    securities		$	503			$	(131	)		$	372			$	1,174			$	(305	)		$	869
Reclassification adjustment for amounts related to    available-for-sale investments included in net    income (loss)			(128	)			33				(95	)			(1,352	)			363				(989	)
Reclassification adjustment for amounts reclassed    to retained earnings related to the adoption of    ASU 2016-01			—				—				—				(3,220	)			—				(3,220	)
Reclassification adjustment for amounts related to    defined benefit plan adjustments included in net    income (loss)			523				(162	)			361				151				(47	)			104
Foreign currency translation adjustment			(3,113	)			—				(3,113	)			(3,033	)			—				(3,033	)
Total Other Comprehensive Income (Loss)		$	(2,215	)		$	(260	)		$	(2,475	)		$	(6,280	)		$	11			$	(6,269	)

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Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss).

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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