DOEPE 18/03/2016 - Pág. 33 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 18 de março de 2016
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCIII • NÀ 51 - 33
SER EDUCACIONAL S.A. - CNPJ nº 04.986.320/0001-13
União de Ensino Superior
Instituto Santareno de
do Pará – UNESPA Educação Superior – ISES
Total
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Fornecedores
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Outras contas a pagar
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3DUWHV5HODFLRQDGDV
3DUFHODPHQWRGHWULEXWRV
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3URYLVmRSDUDFRQWLQJrQFLDV
2XWURVSDVVLYRV
$WLYRVLGHQWLILFiYHLVDGTXLULGRVHSDVVLYRVDVVXPLGRV
*RRGZLOO
66.558
13.185
79.743
$HVWLPDWLYDGRYDORUMXVWRGRVDWLYRVDGTXLULGRVHSDVVLYRVDVVXPLGRVHIHWXDGDSHODDGPLQLVWUDomRFRPVXSRUWHGHVHXVFRQVXOWRUHV
independentes, considerou as seguintes metodologias: a) Carteira de clientes: R YDORU MXVWR GH FRQWDV D UHFHEHU GH FOLHQWHV IRL
DSXUDGR FRQVLGHUDQGR R PpWRGR GR ³,QFRPH $SSURDFK´ b) Credenciamento e Licenças de Operação: DV /LFHQoDV GH 2SHUDomR
HVWmR DVVRFLDGRV FRP RV &XUVRV &UHGHQFLDGRV H 0DQWHQoDV FUHGHQFLDGDV (VWHV VmR LQWHUGHSHQGHQWHV H SRUWDQWR VDWLVID]HP R
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RV VHJXLQWHV FHQiULRV $YDOLDomR GR ÀX[R GH FDL[D GH JHUDGR FRP DV OLFHQoDV DGTXLULGDV $YDOLDomR GR ÀX[R GH FDL[D JHUDGR
VHP DV OLFHQoDV DGTXLULGDV c) Marcas:$ DERUGDJHP GH 5HQGD PDLV HVSHFL¿FDPHQWH R ³5HOLHIIURP5R\DOW\ 0HWKRG´ IRL XWLOL]DGD
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DORFDomR GHQWUR GR SHUtRGR GH PHQVXUDomR SULQFLSDOPHQWH QRV FRPSRQHQWHV GH FRQWDV D UHFHEHU LPRELOL]DGR WULEXWRV D UHFROKHU
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GHLQFOXLGHVGHDGDWDGHDTXLVLomRUHFHLWDVHSUHMXt]RQRVPRQWDQWHVGH5 H5QD8QLYHUVLGDGHGD$PD]{QLD
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Controladora
Consolidado
2015
2014
2015
2014
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Arrendamentos mercantis
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Fornecedores
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9. Caixa e equivalentes de caixa e títulos e valores mobiliários:
Controladora
Consolidado
2015
2014
2015
2014
1XPHUiULRVHPFDL[D
%DQFRVFRQWDFRUUHQWH
Aplicações financeiras
Caixa e equivalentes de caixa
'HErQWXUHVGH,QVWLWXLo}HVILQDQFHLUDV
Títulos e Valores Mobiliários
Total
2&DL[DHHTXLYDOHQWHVGHFDL[DFRQVLVWHHPQXPHUiULRGLVSRQtYHOQD&RPSDQKLDVDOGRVPDQWLGRVHPEDQFRVHDSOLFDo}HV¿QDQFHLUDV
GHFXUWRSUD]RFRPYHQFLPHQWRQmRVXSHULRUD GLDVPDQWLGRVFRPD¿QDOLGDGHGHDWHQGHUDFRPSURPLVVRVGHFXUWRSUD]RHQmR
SDUDLQYHVWLPHQWRRXRXWURV¿QVGHFRQYHUVLELOLGDGHLPHGLDWDHPXPPRQWDQWHFRQKHFLGRGHFDL[DHVXMHLWDDXPLQVLJQL¿FDQWHULVFRGH
PXGDQoDGHYDORU$VDSOLFDo}HV¿QDQFHLUDVHGHErQWXUHVHVWmRGHPRQVWUDGDVGDVHJXLQWHIRUPD
Controladora
Consolidado
Tipo
Remuneração
2015
2014
2015
2014
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Aplicações financeiras
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Títulos e valores mobiliários
10. Contas a receber de clientes:
Controladora
Consolidado
2015
2014
2015
2014
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$FRUGRVDUHFHEHU F
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Outros
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dias. (a) Mensalidades de alunos: (PGHGH]HPEURGHHDFRPSRVLomRGRVYHQFLPHQWRVGRVVDOGRVGHPHQVDOLGDGHV
GHDOXQRVpDSUHVHQWDGDDVHJXLU
Controladora
Consolidado
2015
2014
2015
2014
9HQFLGDVDWpGLDV
9HQFLGDVGHDGLDV
9HQFLGDVGHD GLDV
9HQFLGDVGH DGLDV
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(b) FIES a receber:
Controladora
Consolidado
2015
2014
2015
2014
&UpGLWRV),(63DUFHODGRV
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FRQWUDWDGRV SHORV DOXQRV MXQWR j &DL[D (FRQ{PLFD )HGHUDO &() H DR )XQGR 1DFLRQDO GH 'HVHQYROYLPHQWR GD (GXFDomR )1'(
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HPHUHJUDVGHSRQWXDomRSDUDDFHLWDomRGHDOXQRVQRSURJUDPD),(6(PGHIHYHUHLURGHD&RPSDQKLDDVVLQRXRWHUPR
GHDFRUGRMXGLFLDO¿UPDGRHQWUHDV,(6DVVRFLDGDVj$%5$(6HD8QLmR)HGHUDOSDUDUHFHELPHQWRGRVFUpGLWRVGR),(6QmRTXLWDGRV
SHOR)1'(GXUDQWHRDQRGH2VUHFHELPHQWRVVHUmRHIHWXDGRVHPWUrVSDUFHODVDQXDLVFRPYHQFLPHQWRDWpMXQKRGHFDGDDQR
FRUULJLGDVSHODYDULDomRGR,3&$GHVGHDGDWDGHVHXUHVSHFWLYRYHQFLPHQWRQRDQRGHDWpRHIHWLYRUHFHELPHQWR2TXDGURDEDL[R
GHPRQVWUDRYDORUDWXDOL]DGRGDVSDUFHODVGRDFRUGRHPVHXVYHQFLPHQWRVOtTXLGRGRVUHVSHFWLYRVDMXVWHVDYDORUSUHVHQWH $93
Termos do acordo
Controladora
Vencimento
Percentuais
Valor Original
Atualização
AVP Valor em 31.12.2015
Termos do acordo
Consolidado
Vencimento
Percentuais
Valor Original
Atualização
AVP Valor em 31.12.2015
2FiOFXORGR$93FRQVLGHURXDWD[DUHVXOWDQWHGDGLIHUHQoDHQWUHDWD[D6(/,&HR,3&$GRV~OWLPRVWUrVDQRV(c) Acordos a receber: A
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UHFHEHUGHDOXQRVUHIHUHPVHDUHQHJRFLDo}HVGRVDOXQRVLQDGLPSOHQWHVFRP&RPSDQKLDTXHRIHUHFHWRGDIRUPDHPHLRVGHSDJDPHQWR
DRDOXQRFRQVLGHUDQGRVHXVUHVSHFWLYRVOLPLWHVGHFUpGLWRHVHQHFHVViULRVROLFLWDDSUHVHQoDGH¿DGRUSDUDRFUpGLWRFRQFHGLGR(P
GHGH]HPEURGHHDDQiOLVHGRYHQFLPHQWRGRVVDOGRVGHDFRUGRVDUHFHEHUpDSUHVHQWDGDDVHJXLU
Controladora
Consolidado
2015
2014
2015
2014
$YHQFHU
9HQFLGDVDWpGLDV
9HQFLGDVGHDGLDV
9HQFLGDVGHD GLDV
9HQFLGDVGH DGLDV
9HQFLGDVKiPDLVGHGLDV
(d) Créditos educativos: 2XWURV FUpGLWRV HGXFDWLYRV D UHFHEHU HVWmR UHSUHVHQWDGRV SHORV FUpGLWRV HGXFDFLRQDLV GR )XQGDSOXE
)XQGDomR$SOXEGH&UpGLWR(GXFDWLYR H(GXFUHGFXMRV¿QDQFLDPHQWRVIRUDPFRQWUDWDGRVSHORVDOXQRVHDSURYDGRVSHOD&RPSDQKLD
HHVWmRUHJLVWUDGRVDYDORUSUHVHQWH7DLVUHFXUVRV¿QDQFHLURVVHUmRUHSDVVDGRVj&RPSDQKLDHVXDVFRQWURODGDVDSyVDIRUPDWXUDGRV
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Controladora
Consolidado
2015
2014
2015
2014
Crédito educativo a receber
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Controladora
Consolidado
2015
2014
2015
2014
$YHQFHU
9HQFLGDVDWpGLDV
9HQFLGDVGHDGLDV
9HQFLGDVGHD GLDV
9HQFLGDVGH DGLDV
9HQFLGDVKiPDLVGHGLDV
(e) Provisão para créditos de liquidação duvidosa: $ SURYLVmR SDUD FUpGLWRV GH OLTXLGDomR GXYLGRVD FRQVLGHUD RV WtWXORV YHQFLGRV
KiPDLVGHGLDVFRQIRUPHRFLFORVHPHVWUDOGHPDWUtFXOD$SURYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVD 3&/' IRLFRQVWLWXtGD
HPPRQWDQWHFRQVLGHUDGRVX¿FLHQWHSHODDGPLQLVWUDomRSDUDFREULUHYHQWXDLVSHUGDVQDUHDOL]DomRGDVPHQVDOLGDGHVQHJRFLDo}HVD
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FUpGLWRHGXFDWLYRGR),(6IRLUHDOL]DGRGDVHJXLQWHIRUPD L 3DUDDOXQRV),(6FRP¿DGRUHVHP)*('8&IRLFRQVWLWXtGDSURYLVmRSDUD
RSHUFHQWXDOGHGRFRQWDVDUHFHEHUFRPHVVDFDUDFWHUtVWLFDFRQVLGHUDQGRDVSUHPLVVDVGHGHULVFRGHFUpGLWRVREUH
GHLQDGLPSOrQFLD LL 3DUDRV¿QDQFLDPHQWRVFRQWUDWDGRVDWpJDUDQWLGRVSHOR)*('8& VREUHRULVFRQmRFREHUWRIRL
FRQVWLWXtGDSURYLVmRSDUDRVGHUHVSRQVDELOLGDGHGDVPDQWHQHGRUDVVREUHRVGHULVFRGHFUpGLWRHFRQVLGHUDGDXPDHVWLPDWLYD
GHGHLQDGLPSOrQFLDRXVHMD LLL 3DUDRV¿QDQFLDPHQWRVFRQWUDWDGRVDSyVJDUDQWLGRV SHOR)*('8&
VREUHRULVFRQmRFREHUWRIRLFRQVWLWXtGDSURYLVmRSDUDRVGHUHVSRQVDELOLGDGHGDVPDQWHQHGRUDVVREUHRVGHULVFRGHFUpGLWR
HFRQVLGHUDGDXPDHVWLPDWLYDGHGHLQDGLPSOrQFLDRXVHMD(PDGLomRjSROtWLFDVXSUDPHQFLRQDGDD&RPSDQKLDUHDOL]D
XPDDQiOLVHGHWDOKDGDGRFRQWDVDUHFHEHURQGHQmRIRUDPREVHUYDGRVLWHQVVXMHLWRVDQmRUHFXSHUDELOLGDGHHHIHWXDEDL[DGH¿QLWLYD
GRVFUpGLWRVFRQVLGHUDGRVLQFREUiYHLVGRVWtWXORVYHQFLGRVKiPDLVGHGLDVWULPHVWUDOPHQWH$VPRYLPHQWDo}HVQDSURYLVmRSDUD
FUpGLWRVGHOLTXLGDomRGXYLGRVD GHFRQWDVDUHFHEHUGHFOLHQWHVGD&RPSDQKLDVmRDVVHJXLQWHV
Controladora
Consolidado
2015
2014
2015
2014
1RLQtFLRGRSHUtRGRH[HUFtFLR
%DL[DGHFUpGLWRVLQFREUiYHLV
3URYLVmRSDUDFUpGLWRGHOLTXLGDomR
GXYLGRVDGHFRQWDVDUHFHEHU
1RILQDOGRSHUtRGRH[HUFtFLR
+iDLQGDVDOGRVYHQFLGRVKiPHQRVGHGLDVQmRDWHQGHQGRDRFULWpULRSDUDSURYLVmRHSRUWDQWRVXMHLWRVDRSURYLVLRQDPHQWRGH
perda conforme segue:
Controladora
Consolidado
2015
2014
2015
2014
9HQFLGDVDWpGLDV
9HQFLGDVGHDGLDV
9HQFLGDVGHD GLDV
9HQFLGDVGH DGLDV
11. Tributos a recuperar e a recolher:
Controladora
Consolidado
2015
2014
2015
2014
Tributos a recuperar
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDODFRPSHQVDU
,PSRVWRVREUHVHUYLoR,66
3LVHFRILQVDFRPSHQVDU
Outros
Tributos a recolher
,PSRVWRVREUHVHUYLoR,66
3,6H&2),16
,PSRVWRGHUHQGDUHWLGRQDIRQWH
3DUFHODPHQWRGHWULEXWRV
Outros
&LUFXODQWH
1mRFLUFXODQWH
12. Intangível: (a) Controladora:
ConMarcas e Licenças e implan- Licenças de
ConCarteira
teúdo Fundo de
patentes tações de software
operação vênios de alunos Digital Comércio
Total
(PGHGH]HPEUR
Saldo inicial
$TXLVLo}HV
$PRUWL]DomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
$PRUWL]DomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
Reclassificação
$PRUWL]DomR
6DOGRFRQWiELOOtTXLGR