XML 69 R37.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Stockholders' Equity (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2017
Equity [Abstract] |
Components of net changes in stockholders' equity | The components of net changes in stockholders' equity were as follows:
| Laureate Education, Inc. Stockholders |  |
| Class A Common Stock | Class B Common Stock | Common Stock | Additional paid-in capital | (Accumulated deficit) retained earnings | Accumulated other comprehensive (loss) income | Non-controlling interests | Total stockholders' equity
| Shares | Amount | Shares | Amount | Shares | Amount
Balance at December 31, 2016 | — |  | $ | — |  | — |  | $ | — |  | 133,376 |  | $ | 534 |  | $ | 2,721,432 |  | $ | (1,037,701 | ) | $ | (1,052,055 | ) | $ | 32,182 |  | $ | 664,392 |
Non-cash stock compensation | — |  | — |  | — |  | — |  | — |  | — |  | 43,969 |  | — |  | — |  | — |  | 43,969 |
Reclassification of Common stock into Class B common stock on January 31, 2017 | — |  | — |  | 133,376 |  | 534 |  | (133,376 | ) | (534 | ) | — |  | — |  | — |  | — |  | — |
Issuance of Class A common stock in initial public offering | 35,000 |  | 140 |  | — |  | — |  | — |  | — |  | 456,219 |  | — |  | — |  | — |  | 456,359 |
Conversion of Class B shares to Class A shares | 1,032 |  | 4 |  | (1,032 | ) | (4 | ) | — |  | — |  | — |  | — |  | — |  | — |  | — |
Note exchange transaction | 18,683 |  | 75 |  | — |  | — |  | — |  | — |  | 245,672 |  | — |  | — |  | — |  | 245,747 |
Vesting of restricted stock and exercise of stock options, net of shares withheld to satisfy tax withholding | 34 |  | — |  | 231 |  | 1 |  | — |  | — |  | (1,726 | ) | — |  | — |  | — |  | (1,725 | )
Reclassification to equity upon expiration of put right on share-based awards | — |  | — |  | — |  | — |  | — |  | — |  | 5,500 |  | — |  | — |  | — |  | 5,500 |
Dividends to noncontrolling interests | — |  | — |  | — |  | — |  | — |  | — |  | (889 | ) | — |  | — |  | — |  | (889 | )
Distributions to noncontrolling interest holders | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | (847 | ) | (847 | )
Change in noncontrolling interests | — |  | — |  | — |  | — |  | — |  | — |  | 1,104 |  | — |  | (1,164 | ) | 60 |  | — |
Accretion of redeemable noncontrolling interests and equity | — |  | — |  | — |  | — |  | — |  | — |  | (6,135 | ) | — |  | — |  | — |  | (6,135 | )
Accretion of Series A Convertible Redeemable Preferred Stock | — |  | — |  | — |  | — |  | — |  | — |  | (185,149 | ) | — |  | — |  | — |  | (185,149 | )
Beneficial conversion feature for Series A Convertible Redeemable Preferred Stock | — |  | — |  | — |  | — |  | — |  | — |  | 265,368 |  | — |  | — |  | — |  | 265,368 |
Reclassification of redeemable noncontrolling interests and equity | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | (834 | ) | (834 | )
Net loss | — |  | — |  | — |  | — |  | — |  | — |  | — |  | (104,380 | ) | — |  | (2,365 | ) | (106,745 | )
Foreign currency translation adjustment, net of tax of $0 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | 194,238 |  | 2,355 |  | 196,593 |
Unrealized gain on derivatives, net of tax of $0 | — |  | — |  | — |  | — |  | — |  | — |  | — |  | — |  | 6,625 |  | — |  | 6,625 |
Balance at September 30, 2017 | 54,749 |  | $ | 219 |  | 132,575 |  | $ | 531 |  | — |  | $ | — |  | $ | 3,545,365 |  | $ | (1,142,081 | ) | $ | (852,356 | ) | $ | 30,551 |  | $ | 1,582,229 |
Schedule of accumulated other comprehensive income (loss) | The components of these balances were as follows:
| September 30, 2017 |  | December 31, 2016
| Laureate Education, Inc. | Noncontrolling Interests | Total |  | Laureate Education, Inc. | Noncontrolling Interests | Total
Foreign currency translation loss | $ | (851,148 | ) | $ | 51 |  | $ | (851,097 | ) |  | $ | (1,044,222 | ) | $ | (2,304 | ) | $ | (1,046,526 | )
Unrealized gain (loss) on derivatives | 1,407 |  | — |  | 1,407 |  |  | (5,218 | ) | — |  | (5,218 | )
Minimum pension liability adjustment | (2,615 | ) | — |  | (2,615 | ) |  | (2,615 | ) | — |  | (2,615 | )
Accumulated other comprehensive (loss) income | $ | (852,356 | ) | $ | 51 |  | $ | (852,305 | ) |  | $ | (1,052,055 | ) | $ | (2,304 | ) | $ | (1,054,359 | )

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in the separate accounts comprising stockholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative if both financial position and results of operations are presented. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 + Details
Name: | us-gaap_ScheduleOfStockholdersEquityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration