Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2016

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, 2016 and 2015:

(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

(in thousands)	Total Viad Stockholders’ Equity			Noncontrolling Interest			Total Stockholders’ Equity
Balance at December 31, 2014	$	335,387		$	12,315		$	347,702
Net income		(2,056	)		(64	)		(2,120	)
Dividends on common stock ($0.10 per share)		(2,000	)		—			(2,000	)
Common stock purchased for treasury		(4,702	)		—			(4,702	)
Employee benefit plans		1,786			—			1,786
Unrealized foreign currency translation adjustment		(17,579	)		—			(17,579	)
Tax benefits from share-based compensation		283			—			283
Other changes to AOCI		241			—			241
Other		(97	)		—			(97	)
Balance at March 31, 2015	$	311,263		$	12,251		$	323,514

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, 2015	$	346		$	(23,257	)	$	(11,265	)	$	(34,176	)
Other comprehensive income before reclassifications		11			8,042			—			8,053
Amounts reclassified from AOCI, net of tax		(12	)		—			73			61
Net other comprehensive income (loss)		(1	)		8,042			73			8,114
Balance at March 31, 2016	$	345		$	(15,215	)	$	(11,192	)	$	(26,062	)

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)	2016			2015
Unrealized gains on investments	$	(20	)	$	(27	)	Interest income
Tax effect		8			10		Income taxes
	$	(12	)	$	(17	)

Recognized net actuarial loss⁽¹⁾	$	255		$	75
Amortization of prior service credit⁽¹⁾		(137	)		(139	)
Tax effect		(45	)		(50	)	Income taxes
	$	73		$	(114	)

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