DOEPE 23/03/2018 - Pág. 42 - Poder Executivo - Diário Oficial do Estado de Pernambuco
42 - Ano XCV• NÀ 54
Diário Oficial do Estado de Pernambuco - Poder Executivo
Recife, 23 de março de 2018
SER EDUCACIONAL S.A. - CNPJ nº 04.986.320/0001-13
10. Tributos a recuperar e a recolher
Controladora
2017
Tributos a recuperar (Circulante)
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
a compensar
,PSRVWRVREUHVHUYLoR,66
3LVHFR¿QVDFRPSHQVDU
Outros
Tributos a recolher
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO L
,PSRVWRGHUHQGDUHWLGRQDIRQWH
,PSRVWRVREUHVHUYLoR,66
3DUFHODPHQWRGHWULEXWRV
3,6H&2),16
,378DUHFROKHU
Outros
&LUFXODQWH
1mRFLUFXODQWH
L 9LGH1RWD F
11. Intangível: (a) Controladora
Licenças e
Marcas e implantações
Licenças
patentes de software de operação Convênios
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
%DL[DV
$PRUWL]DomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
$PRUWL]DomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
%DL[DVGRFXVWR
%DL[DVGDDPRUWL]DomR
$PRUWL]DomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
$PRUWL]DomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
7D[DVDQXDLVPpGLDVGHDPRUWL]DomR
Licenças e Licenças
Cartei- ConMarcas e implantações de ope- Convê- ra de teúdo
patentes de software
nios alunos Digital
(b) Consolidado
ração
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
5HFODVVL¿FDo}HVRULXQGDVGDV
FRPELQDo}HVGHQHJyFLRV
%DL[DV
$PRUWL]DomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
$PRUWL]DomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
7UDQVIHUrQFLDV L
5HFODVVL¿FDomR
%DL[DVGRFXVWR
%DL[DVGDDPRUWL]DomR
$PRUWL]DomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
$PRUWL]DomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
7D[DVDQXDLVPpGLDVGHDPRUWL]DomR
L $&RPSDQKLDUHYLVRXDFODVVL¿FDomRGDOLFHQoDGHRSHUDomRGD6RFLHGDGH0HWRGLVWD%HQQHWWTXHSDVVRXDVHUDSUHVHQWDGDFRPR
,QWDQJtYHO,GHQWL¿FDGRHP$TXLVLo}HVDSDUWLUGHGHPDUoRGH(c) Goodwill: (PGHGH]HPEURGHHGHGH]HPEURGH
RgoodwillDSXUDGRQDVDTXLVLo}HVHPLQYHVWLPHQWRVHVWDYDUHSUHVHQWDGRGDVHJXLQWHIRUPD
2017
2016
&(7(%$&HQWURGH(QVLQRH7HFQRORJLDGD%DKLD/WGD
$%(66RFLHGDGH%DLDQDGH(QVLQR6XSHULRU/WGD
6RFLHGDGH(GXFDFLRQDO&DUYDOKR*RPHV/WGD
$'($6RFLHGDGHGH'HVHQYROYLPHQWR(GXFDFLRQDO$YDQoDGR/WGD
6(6366RFLHGDGHGH(QVLQR6XSHULRUHGH3HVTXLVDGH6HUJLSH/WGD
)DFXOGDGH0DXUtFLRGH1DVVDXGH%HOpP/WGD
&(63&HQWURGH(QVLQR6XSHULRU3LDXLHQVH
6RFLHGDGHGH(QVLQR6XSHULRU3LDXLHQVH
1DVVDX(VFRODGH$YLDomR&LYLO/WGD
)$'()DFXOGDGH'HFLVmR
,QVWLWXWRGH(QVLQR6XSHULRU-XYrQFLR7HUUD/WGD
)DFXOGDGH-RDTXLP1DEXFRGH6mR/RXUHQoRGD0DWD/WGD
81(63$8QLmRGH(QVLQR6XSHULRUGR3DUi L
,6(6,QVWLWXWR6DQWDUHQRGH(GXFDomR6XSHULRU
6RFLHGDGH3DXOLVWDGH(QVLQRH3HVTXLVD66/WGD
)DFXOGDGH-RDTXLP1DEXFRGH2OLQGD/WGD
6RFLHGDGH8QLYHUVLWiULD0LOHWR/WGD
Carteira Conteúdo Fundo de
de alunos
Digital Comércio
Total O goodwill DSXUDGRQDVDTXLVLo}HVHPLQYHVWLPHQWRVSRVVXLYLGD~WLOLQGH¿QLGDVXMHLWDQGRVHDRWHVWHGHUHFXSHUDELOLGDGHHIHWXDGRDQX
DOPHQWH9LGHLWHP H GHVWDQRWDH[SOLFDWLYD L (PGH]HPEURGHKRXYHDUHYHUVmRGH5 UHIHUHQWHDR,53-&6//GLIHULGRV
SDVVLYRVUHFRQKHFLGRVQDDTXLVLomRGD8QHVSD(d) ,QWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HV (PGHGH]HPEURGHHGH
GH]HPEURGHRVLQWDQJtYHLVLGHQWL¿FDGRVDSXUDGRVQDVDTXLVLo}HVHPLQYHVWLPHQWRVHVWDYDUHSUHVHQWDGRGDVHJXLQWHIRUPD
2017
2016
Licenças de Marcas Carteira de
Licenças de Marcas Carteira de
cursos (i)
(ii) Clientes (ii)
Total cursos (i)
(ii) Clientes (ii)
Total
6RFLHGDGHGH(QVLQR6XSHULRUHGH3HVTXLVD
GH6HUJLSH/WGD6(636
)DFXOGDGH0DXUtFLRGH1DVVDXGH%HOpP/WGD
&HQWURGH(QVLQR6XSHULRU3LDXLHQVH&(63
6RFLHGDGHGH(QVLQR6XSHULRU3LDXLHQVH/WGD
)DFXOGDGH'HFLVmR)$'(
,QVWLWXWRGH(QVLQR6XSHULRU-XYrQFLR7HUUD/WGD
)DFXOGDGHV&2&GH0DFHLy)$&2&0$
)DFXOGDGH-RDTXLP1DEXFRGH2OLQGD/WGD
8QLmRGH(QVLQR6XSHULRUGR3DUi±81(63$
,QVWLWXWR6DQWDUHQRGH(GXFDomR6XSHULRU±,6(6
6RFLHGDGH8QLYHUVLWiULD0LOHWR/WGD
6RFLHGDGH3DXOLVWDGH(QVLQRH3HVTXLVD66
/WGD
6RFLHGDGH0HWRGLVWD%HQQHWW
7RWDO
Fundo
Intangíveis
$PRUWL]DomRDFXPXODGD
Goo- LGHQWL¿FDGRV
de Co
Total
mércio -dwill em aquisições
L $VOLFHQoDVGHFXUVRVDGTXLULGDVDWUDYpVGHFRPELQDomRGHQHJyFLRVIRUDPUHJLVWUDGDVLQLFLDOPHQWHSHORVHXYDORUMXVWR(VVHVDWLYRV
LQWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HVSRVVXHPYLGD~WLOLQGH¿QLGDHHVWmRVXMHLWRVDWHVWHVDQXDLVGHUHFXSHUDELOLGDGH LL $VPDUFDV
HFDUWHLUDGHFOLHQWHVDGTXLULGDVDWUDYpVGHFRPELQDomRGHQHJyFLRVIRUDPUHJLVWUDGDVLQLFLDOPHQWHSHORVHXYDORUMXVWR(VVHVDWLYRV
LQWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HVSRVVXHPYLGD~WLOGH¿QLGDHHVWmRVXMHLWRVDDPRUWL]DomRVHQGRDWD[DPpGLDDQXDOGHPDUFDV
GHHGHFDUWHLUDGHFOLHQWHVGH(e) Perda (impairment) do goodwill HLQWDQJtYHLVFRPYLGD~WLOLQGH¿QLGD O goodwill e
LQWDQJtYHLVLGHQWL¿FDGRVFRPYLGD~WLOLQGH¿QLGDVmRDORFDGRVjVXQLGDGHVJHUDGRUDVGHFDL[D 8*& LGHQWL¿FDGDVGHDFRUGRFRPDV
UHVSHFWLYDVXQLGDGHVTXHVHEHQH¿FLDPGDWUDQVDomRHTXHQmRJHUDPEHQHItFLRVHFRQ{PLFRVSDUDR*UXSR2YDORUUHFXSHUiYHOGHXPD
8*&pGHWHUPLQDGRFRPEDVHHPFiOFXORVGRYDORUHPXVR(VVHVFiOFXORVXVDPSURMHo}HVGHÀX[RGHFDL[DDQWHVGRLPSRVWRGHUHQGD
HGDFRQWULEXLomRVRFLDOEDVHDGRVHPSUHPLVVDV¿QDQFHLUDVDSURYDGDVSHODDGPLQLVWUDomR2VYDORUHVUHIHUHQWHVDRVÀX[RVGHFDL[D
SRVWHULRUHVDRSHUtRGRGHFLQFRDQRVIRUDPSURMHWDGRVFRPEDVHQDVWD[DVGHFUHVFLPHQWRHVWLPDGDV$WD[DGHFUHVFLPHQWRQmRH[FHGH
DWD[DGHFUHVFLPHQWRPpGLDGHORQJRSUD]RGRVHWRUQRTXDOD8*&DWXD$EDL[RGHPRQVWUDPRVDVSUHPLVVDVXWLOL]DGDVQDVSURMHo}HV
2017
2016
0DUJHPEUXWD D
7D[DGHFUHVFLPHQWR E
7D[DGHGHVFRQWR F
D 0DUJHPEUXWDRUoDGDUHIHUHVHDUHFHLWDOLTXLGDGHGX]LGDGRFXVWRFRPSHVVRDOFXVWRFRPDOXJXHLVFXVWRFRPFRQFHVVLRQDULDVFXVWRFRP
VHUYLoRVSUHVWDGRVHRXWURVFXVWRV$DGPLQLVWUDomRGHWHUPLQRXHVVDPDUJHPFRPEDVHQRGHVHPSHQKRSDVVDGRHHPVXDVH[SHFWDWLYDV
SDUDRGHVHQYROYLPHQWRGRPHUFDGR E 7D[DGHFUHVFLPHQWRQRPLQDOFRQVWDQWHHVWLPDGDXVDGDSDUDSURMHWDUUHFHLWDVHRXWURVFXVWRVFXMDV
PpGLDVSRQGHUDGDVXWLOL]DGDVVmRFRQVLVWHQWHVFRPDVSUHYLV}HVPDFURHFRQ{PLFDGLYXOJDGDVSHOR%DQFR&HQWUDO 6LVWHPD*HUHQFLDGRU
GH6pULHV7HPSRUDLV±6*6 H F 7D[DGHGHVFRQWRDQWHVGRVLPSRVWRVDSOLFDGDjVSURMHo}HVGRÀX[RGHFDL[DEDVHDGDQRFXVWRPpGLR
SRQGHUDGRGRFDSLWDO :$&& QRPLQDOLQFOXLQGRHIHLWRVGDLQÀDomR$WD[DGHGHVFRQWRXWLOL]DGDFRUUHVSRQGHjWD[DDQWHVGRVLPSRVWRVH
UHÀHWHULVFRVHVSHFt¿FRVGRQHJyFLR2WHVWHGHUHFXSHUDomRGRVDWLYRVHIHWXDGRHPGHGH]HPEURGHQmRUHVXOWRXQDQHFHVVLGD
GHGHUHFRQKHFLPHQWRGHSHUGDV3DUDFHQiULRVGHVHQVLELOLGDGHGRVWHVWHGHLPSDLUPHQWIRUDPDOWHUDGDVDVSUHPLVVDVGRFDSLWDOGHJLUR
da taxa de crescimento, da taxa de desconto e das margens, e ainda assim R*UXSRQmRWHULDUHFRQKHFLGRTXDOTXHUSHUGDSRU impairment.
2016
Consolidado
2017
2016
12. Imobilizado: (a) Composição do saldo – Controladora
(GL¿FDo}HVH
benfeitorias
Propriedades em
Arrendamentos Mercantis
Equipamentos
e instalações
Veículos e
Aeronaves
Móveis e
utensílios
Livros
Terrenos
(GL¿FDo}HVH
benfeitorias
Propriedades em
Arrendamentos Mercantis
Equipamentos
e instalações
Veículos e
Aeronaves
Móveis e
utensílios
Computador
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
7UDQVIHUrQFLDV
5HFODVVL¿FDomR
'HSUHFLDomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
'HSUHFLDomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
7UDQVIHUrQFLDV
%DL[DVGRFXVWR
%DL[DVGDGHSUHFLDomR
'HSUHFLDomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
'HSUHFLDomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
7D[DVDQXDLVPpGLDV
(b) Composição do saldo - Consolidado
Computador
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
7UDQVIHUrQFLD
5HFODVVL¿FDomR
%DL[DVGRFXVWR
%DL[DVGDGHSUHFLDomR
'HSUHFLDomR
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
&XVWR
'HSUHFLDomRDFXPXODGD
6DOGRFRQWiELOOtTXLGR
(PGHGH]HPEURGH
Saldo inicial
$TXLVLo}HV
7UDQVIHUrQFLD
Total em
operações
Obras em
andamento
Imobilizado
total
Terrenos
Obras em
andamento
Livros
Total em
operações
Imobilizado
total