DOEPE 18/03/2016 - Pág. 34 - Poder Executivo - Diário Oficial do Estado de Pernambuco
34 - Ano XCIII • NÀ 51
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 18 de março de 2016
SER EDUCACIONAL S.A. - CNPJ nº 04.986.320/0001-13
Marcas e Licenças e implan- Licenças de
ConCarteira
patentes tações de software
operação vênios de alunos
(PGHGH]HPEURGH
&XVWR
$PRUWL]DomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
7D[DVDQXDLVPpGLDVGHDPRUWL]DomR
(b) Consolidado:
Marcas e
patentes
Conteúdo Fundo de
Digital Comércio
Total
O goodwill DSXUDGR QDV DTXLVLo}HV HP LQYHVWLPHQWRV SRVVXL YLGD ~WLO LQGH¿QLGD VXMHLWDQGRVH DR WHVWH GH UHFXSHUDELOLGDGH HIHWXDGR
DQXDOPHQWH9LGHLWHP H GHVWDQRWDH[SOLFDWLYD H ,QWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HV (PGHGH]HPEURGHHRV
LQWDQJtYHLVLGHQWL¿FDGRVDSXUDGRVQDVDTXLVLo}HVHPLQYHVWLPHQWRVHVWDYDUHSUHVHQWDGRGDVHJXLQWHIRUPD
2015
Licenças e
implanta- Licenças
Carteições de de opeCon- ra de
software
ração vênios alunos
Intangíveis
LGHQWL¿Concados em
teúdo Fundo de
aquisiDigital Comércio Goodwill
ções
6RFLHGDGHGH(QVLQR6XSHULRUHGH3HVTXLVD
GH6HUJLSH/WGD6(636
Total
(PGHGH]HPEUR
Saldo inicial
$TXLVLo}HV
$TXLVLo}HVRULXQGDVGDV
FRPELQDo}HVGHQHJyFLRV
$PRUWL]DomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEUR
&XVWR
$PRUWL]DomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
$TXLVLo}HVRULXQGDVGDV
FRPELQDo}HVGHQHJyFLRV
$PRUWL]DomRDFXPXODGD
RULXQGDGDVFRPELQDo}HV
de negócios
$PRUWL]DomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
$PRUWL]DomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
7D[DVDQXDLVPpGLDVGH
DPRUWL]DomR
(d) Goodwill: (PGHGH]HPEURGHHGHGH]HPEURGHRgoodwillDSXUDGRQDVDTXLVLo}HVHPLQYHVWLPHQWRVHVWDYD
representado da seguinte forma:
2015
2014
&(7(%$&HQWURGH(QVLQRH7HFQRORJLDGD%DKLD/WGD
$%(66RFLHGDGH%DLDQDGH(QVLQR6XSHULRU/WGD
6RFLHGDGH(GXFDFLRQDO&DUYDOKR*RPHV/WGD
$'($6RFLHGDGHGH'HVHQYROYLPHQWR(GXFDFLRQDO$YDQoDGR/WGD
6RFLHGDGHGH(QVLQR6XSHULRUHGH3HVTXLVDGH6HUJLSH/WGD6(636
)DFXOGDGH0DXUtFLRGH1DVVDXGH%HOpP/WGD
&HQWURGH(QVLQR6XSHULRU3LDXLHQVH&(63
6RFLHGDGHGH(QVLQR6XSHULRU3LDXLHQVH
1DVVDX(VFRODGH$YLDomR&LYLO/WGD
)DFXOGDGH'HFLVmR)$'(
,QVWLWXWRGH(QVLQR6XSHULRU-XYrQFLR7HUUD/WGD
)DFXOGDGH-RDTXLP1DEXFRGH6mR/RXUHQoRGD0DWD/WGD
8QLmRGH(QVLQR6XSHULRUGR3DUi±81(63$
,QVWLWXWR6DQWDUHQRGH(GXFDomR6XSHULRU±,6(6
6RFLHGDGH3DXOLVWDGH(QVLQRH3HVTXLVD66/WGD
)DFXOGDGH-RDTXLP1DEXFRGH2OLQGD/WGD
6RFLHGDGH8QLYHUVLWiULD0LOHWR/WGD
2014
Licenças de Marcas Carteira de
cursos (i)
(ii) Clientes (ii)
Licenças de Marcas Carteira de
Total
cursos (i)
(ii) Clientes (ii)
)DFXOGDGH0DXUtFLRGH1DVVDXGH%HOpP
/WGD
&HQWURGH(QVLQR6XSHULRU3LDXLHQVH&(63
6RFLHGDGHGH(QVLQR6XSHULRU3LDXLHQVH
/WGD
)DFXOGDGH'HFLVmR)$'(
,QVWLWXWRGH(QVLQR6XSHULRU-XYrQFLR7HUUD
/WGD
)DFXOGDGHV&2&GH0DFHLy)$&2&0$
)DFXOGDGH-RDTXLP1DEXFRGH2OLQGD/WGD
8QLmRGH(QVLQR6XSHULRUGR3DUi±81(63$
,QVWLWXWR6DQWDUHQRGH(GXFDomR6XSHULRU
±,6(6
6RFLHGDGH3DXOLVWDGH(QVLQRH3HVTXLVD
66/WGD
Total
L $VOLFHQoDVGHFXUVRVDGTXLULGDVDWUDYpVGHFRPELQDomRGHQHJyFLRVIRUDPUHJLVWUDGDVLQLFLDOPHQWHSHORVHXYDORUMXVWR(VVHVDWLYRV
LQWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HVSRVVXHPYLGD~WLOLQGH¿QLGDHHVWmRVXMHLWRVDWHVWHVDQXDLVGHUHFXSHUDELOLGDGH LL $VPDUFDV
HFDUWHLUDGHFOLHQWHVDGTXLULGDVDWUDYpVGHFRPELQDomRGHQHJyFLRVIRUDPUHJLVWUDGDVLQLFLDOPHQWHSHORVHXYDORUMXVWR(VVHVDWLYRV
LQWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HVSRVVXHPYLGD~WLOGH¿QLGDHHVWmRVXMHLWRVDDPRUWL]DomR(f) Perda (impairment) do goodwill e
LQWDQJtYHLVFRPYLGD~WLOLQGH¿QLGD O goodwillHLQWDQJtYHLVLGHQWL¿FDGRVFRPYLGD~WLOLQGH¿QLGDVmRDORFDGRVjVXQLGDGHVJHUDGRUDV
GH FDL[D 8*& LGHQWL¿FDGDV GH DFRUGR FRP DV UHVSHFWLYDV XQLGDGHV TXH VH EHQH¿FLDP GD WUDQVDomR H TXH QmR JHUDP EHQHItFLRV
HFRQ{PLFRVSDUDR*UXSR2YDORUUHFXSHUiYHOGHXPD8*&pGHWHUPLQDGRFRPEDVHHPFiOFXORVGRYDORUHPXVR(VVHVFiOFXORV
XVDPSURMHo}HVGHÀX[RGHFDL[DDQWHVGRLPSRVWRGHUHQGDHGDFRQWULEXLomRVRFLDOEDVHDGDVHPRUoDPHQWRV¿QDQFHLURVDSURYDGRV
SHOD DGPLQLVWUDomR SDUD XP SHUtRGR GH FLQFR DQRV 2V YDORUHV UHIHUHQWHV DRV ÀX[RV GH FDL[D SRVWHULRUHV DR SHUtRGR GH FLQFR DQRV
IRUDPSURMHWDGRVFRPEDVHQDVWD[DVGHFUHVFLPHQWRHVWLPDGDVDSUHVHQWDGDVDVHJXLU$WD[DGHFUHVFLPHQWRQmRH[FHGHDWD[DGH
FUHVFLPHQWRPpGLDGHORQJRSUD]RGRVHWRUQRTXDOD8*&DWXD D 0DUJHPEUXWDRUoDGD 5HIHUHVHDUHFHLWDOtTXLGDGHGX]LGDGRFXVWR
FRPSHVVRDOFXVWRFRPDOXJXpLVFXVWRFRPFRQFHVVLRQiULDVFXVWRFRPVHUYLoRVSUHVWDGRVHRXWURVFXVWRV E 7D[DGHFUHVFLPHQWR
QRPLQDOFRQVWDQWHHVWLPDGDXVDGDSDUDSURMHWDUDSHUSHWXLGDGH F 7D[DGHGHVFRQWRDQWHVGRVLPSRVWRVDSOLFDGDjVSURMHo}HVGR
ÀX[RGHFDL[DEDVHDGDQRFXVWRPpGLRSRQGHUDGRGRFDSLWDO :$&& QRPLQDOLQFOXLQGRHIHLWRVGDLQÀDomR$DGPLQLVWUDomRGHWHUPLQRX
DPDUJHPEUXWDRUoDGDFRPEDVHQRGHVHPSHQKRSDVVDGRHHPVXDVH[SHFWDWLYDVSDUDRGHVHQYROYLPHQWRGRPHUFDGR$VWD[DVGH
FUHVFLPHQWR PpGLDV SRQGHUDGDV XWLOL]DGDV VmR FRQVLVWHQWHV FRP DV SUHYLV}HV LQFOXtGDV QRV UHODWyULRV GR VHWRU$ WD[D GH GHVFRQWR
XWLOL]DGDFRUUHVSRQGHjWD[DDQWHVGRVLPSRVWRVHUHÀHWHULVFRVHVSHFt¿FRVGRQHJyFLRFRQIRUPHVHJXH
0DUJHPEUXWD D
7D[DGHFUHVFLPHQWR E
2015
2014
7D[DGHGHVFRQWR F
2WHVWHGHUHFXSHUDomRGRVDWLYRVHIHWXDGRHPGHGH]HPEURGHQmRUHVXOWRXQDQHFHVVLGDGHGHUHFRQKHFLPHQWRGHSHUGDV
(g) Licenças de operação: BENNETT: &RQIRUPH IDWR UHOHYDQWH GLYXOJDGR HP GH PDUoR GH D &RPSDQKLD FHOHEURX QHVWD
GDWD&RQWUDWRGH&HVVmR2QHURVDGH0DQWHQoDH2XWUDV$YHQoDVSRUPHLRGRTXDOVXDVXEVLGLiULD8QLmRGH(QVLQR6XSHULRUGR3DUi
81(63$DFRUGRXDGTXLULUD0DQWHQoDGR&HQWUR8QLYHUVLWiULR%HQQHW ³%HQQHW´ OLFHQFLDGRQR5LRGH-DQHLUR5-2YDORUWRWDOGD
FHVVmRRQHURVDpGH52IHFKDPHQWRGDRSHUDomRHDHIHWLYDFHVVmRGD0DQWHQoDGR&HQWUR8QLYHUVLWiULRj81(63$HVWi
VXMHLWRDRFXPSULPHQWRGHGHWHUPLQDGDVFRQGLo}HVSUHFHGHQWHVLQFOXLQGRDDSURYDomRGDRSHUDomRSHOR&RQVHOKR$GPLQLVWUDWLYRGH
'HIHVD(FRQ{PLFD&$'(HDDSURYDomRGDFHVVmRGD0DQWHQoDSHOR0(&D6HU(GXFDFLRQDOSRUPHLRGD81(63$ L SDJRXQRGLD
GHDEULOGH5HWHQGRVLGRFRQFOXtGDVDVFRQGLo}HVGHFHVVmR LL SDJDUi5 QRIHFKDPHQWRGDRSHUDomR1R
TXHVHUHIHUHDDTXLVLomRSRUVHWUDWDUGHFRQWUDWRGHFHVVmRGH&UHGHQFLDPHQWRH/LFHQoDVGH2SHUDomRD&RPSDQKLDHQWHQGHTXH
VHWUDWDGDDTXLVLomRGHDWLYRVHQmRXPDFRPELQDomRGHQHJyFLRVGHVWDIRUPDRLQYHVWLPHQWRHIHWXDGRpWUDWDGRFRPRDWLYRLQWDQJtYHO
DWHQGHQGRDR3URQXQFLDPHQWR7pFQLFR&3&±$WLYRV,QWDQJtYHLV
13. Imobilizado: (a) Composição do saldo – Controladora:
(PGHGH]HPEUR
Saldo inicial
$TXLVLo}HV
Alienação
Reclassificação
Depreciação
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEUR
&XVWR
Depreciação acumulada
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
Reclassificação
Depreciação
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
Depreciação acumulada
6DOGRFRQWiELOOtTXLGR
7D[DVDQXDLVPpGLDVGHGHSUHFLDomR
(b) Composição do saldo – Consolidado:
(PGHGH]HPEUR
Saldo inicial
$TXLVLo}HV
Alienação
$TXLVLo}HVRULXQGDVGDVFRPELQDo}HVGHQHJyFLRV
Reclassificação
Depreciação
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEUR
&XVWR
Depreciação acumulada
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
$TXLVLo}HVRULXQGDVGDVFRPELQDo}HVGHQHJyFLRV
Reclassificação
'HSUHFLDomRDFXPXODGDRULXQGDGDFRPELQDo}HVGHQHJyFLRV
Depreciação
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
Depreciação acumulada
6DOGRFRQWiELOOtTXLGR
7D[DVDQXDLVPpGLDVGHGHSUHFLDomR
Computador
(GL¿FDo}HVH
benfeitorias
Propriedades em
Arrendamentos Mercantis
Equipamentos
e instalações
Veículos
e Aeronaves
Móveis
e utensílios
Livros
Terrenos
Computador
(GL¿FDo}HVH
benfeitorias
Propriedades em
Arrendamentos Mercantis
Equipamentos
e instalações
Veículos
e Aeronaves
Móveis
e utensílios
Livros
Terrenos
Total em
operações
Total em
Obras em Imobilizado
operações andamento
total
Obras em Imobilizado
andamento
total