Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2013

Equity [Abstract]

Reconciliation of the Carrying Amounts of Stockholders' Equity Attributable to Viad and the Noncontrolling Interest

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

Changes in Accumulated Other Comprehensive Income

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

Schedule of Reclassification Adjustments

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.