Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2018

Reconciliation of Stockholders' Equity to Noncontrolling Interests

The following represents a reconciliation of the carrying amounts of stockholders’ equity attributable to Viad and the non-redeemable noncontrolling interest for the three months ended March 31, 2018 and 2017:

(in thousands)	Total Viad Stockholders’ Equity			Non-redeemable Noncontrolling Interest			Total Stockholders’ Equity
Balance at December 31, 2017	$	429,131		$	13,806		$	442,937
Net loss		(9,387	)		(364	)		(9,751	)
Dividends on common stock ($0.10 per share)		(2,046	)		—			(2,046	)
Common stock purchased for treasury		(868	)		—			(868	)
Employee benefit plans		1,938			—			1,938
Unrealized foreign currency translation adjustment		(3,109	)		—			(3,109	)
Other changes to AOCI		445			—			445
Other		(67	)		—			(67	)
Balance at March 31, 2018	$	416,037		$	13,442		$	429,479

(in thousands)	Total Viad Stockholders’ Equity			Non-redeemable Noncontrolling Interest			Total Stockholders’ Equity
Balance at December 31, 2016	$	357,355		$	13,283		$	370,638
Net income (loss)		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

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, 2017	$	616		$	(12,026	)	$	(11,158	)	$	(22,568	)
Adoption of ASU 2016-01⁽¹⁾		(616	)		—			—			(616	)
Other comprehensive income before reclassifications		—			(3,109	)		—			(3,109	)
Amounts reclassified from AOCI, net of tax		—			—			445			445
Net other comprehensive income (loss)		(616	)		(3,109	)		445			(3,280	)
Balance at March 31, 2018	$	—		$	(15,135	)	$	(10,713	)	$	(25,848	)

⁽¹⁾	Upon the adoption of ASU 2016-01, we recorded a cumulative-effect adjustment from unrealized gains on investments to beginning retained earnings.