XML 51 R19.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Stockholders' Equity | 9 Months Ended
--- | ---
Sep. 30, 2017
Equity [Abstract] |
Stockholders' Equity | 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 |
Accumulated Other Comprehensive Income (Loss) Accumulated other comprehensive income (AOCI) in our Consolidated Balance Sheets includes the accumulated translation adjustments arising from translation of foreign subsidiaries' financial statements, the unrealized losses on derivatives designated as cash flow hedges, and the accumulated net gains or losses that are not recognized as components of net periodic benefit cost for our minimum pension liability. 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 The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74567-122707 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(d)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 15: 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 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 + Details
Name: | us-gaap_StockholdersEquityNoteDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration