DOEPE 27/03/2020 - Pág. 33 - Poder Executivo - Diário Oficial do Estado de Pernambuco
Recife, 27 de março de 2020
Diário Oficial do Estado de Pernambuco - Poder Executivo
Ano XCVII • NÀ 57 - 33
SER EDUCACIONAL S.A. - CNPJ nº 04.986.320/0001-13
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GHWULEXQDLV 1RWD (b) Perda (impairment) do ágio: $QXDOPHQWHQR¿QDOGRH[HUFtFLRR*UXSRWHVWDHYHQWXDLVSHUGDV LPSDLUPHQW
QRiJLRGHDFRUGRFRPDSROtWLFDFRQWiELODSUHVHQWDGDQD1RWD2VYDORUHVUHFXSHUiYHLVGH8QLGDGHV*HUDGRUDVGH&DL[D 8*&V
IRUDPGHWHUPLQDGRVFRPEDVHHPFiOFXORVGRYDORUHPXVRHIHWXDGRVFRPEDVHHPHVWLPDWLYDVHODERUDGDVSRUHVSHFLDOLVWDVLQWHUQRVH
UHYLVDGDVSHOD$GPLQLVWUDomRHOHYDPHPFRQVLGHUDomRHVWLPDWLYDGHWD[DGHGHVFRQWRHGHFUHVFLPHQWRGHUHFHLWDVGHQWUHRXWUDV
FRQIRUPHGHWDOKDPHQWRQD1RWD H c) Mensuração de valor justo nas combinações de negócios: 2*UXSRHIHWXDDQiOLVHVQDV
GDWDVGDVFRPELQDo}HVGHQHJyFLRVGRVDWLYRVHSDVVLYRVLGHQWL¿FiYHLVQRVWHUPRVGR&3&&RPELQDomRGHQHJyFLRVHLGHQWL¿FD
RVLWHQVGHDWLYRVHSDVVLYRVDVHUHPUHJLVWUDGRV1HVVHFRQWH[WRXWLOL]DVHGHMXOJDPHQWRVSDUDLGHQWL¿FDURVDWLYRVLQWDQJtYHLVDGTXLUL
GRVEHPFRPRSDVVLYRVFRQWLQJHQWHVDVVXPLGRV(VWLPDWLYDVVmRXWLOL]DGDVSDUDGHWHUPLQDomRGRYDORUMXVWRGRVDWLYRVHSDVVLYRVGD
FRPELQDomRHWDPEpPGRiJLR(d) Provisão para créditos de liquidação duvidosa: 2*UXSRHIHWXDDQiOLVHVSDUDID]HUIDFHDSHUGDV
QDUHDOL]DomRGDVFRQWDVDUHFHEHUGHFRUUHQWHVGHPHQVDOLGDGHVHGHFKHTXHVDUHFHEHUFRQVLGHUDQGRRVULVFRVHQYROYLGRVHUHJLVWUD
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rQFLDQRVHWRUFRPUHODomRDRXVRGHVVHVLQWDQJtYHLV(f) Determinação do ajuste a valor presente de determinados ativos e passivos: 3DUDGHWHUPLQDGRVDWLYRVHSDVVLYRV¿QDQFHLURVTXHID]HPSDUWHGDVRSHUDo}HVGR*UXSRVmRDYDOLDGRVHUHFRQKHFLGRVQRUHJLV
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QRGHVHPSHQKR¿QDQFHLURGR*UXSRQmRWHQGRFRPRSUiWLFDDXWLOL]DomRGHLQVWUXPHQWRV¿QDQFHLURVGHULYDWLYRVSDUDSURWHJHUFHUWDV
H[SRVLo}HVDULVFR$JHVWmRGHULVFRpUHDOL]DGDSHODWHVRXUDULDFHQWUDOGR*UXSRTXHLGHQWL¿FDDYDOLDHSURWHJHD&RPSDQKLDFRQWUD
HYHQWXDLVULVFRV¿QDQFHLURVHPFRRSHUDomRFRPDV8QLGDGHVRSHUDFLRQDLVGR*UXSR2&RQVHOKRGH$GPLQLVWUDomRHVWDEHOHFHSULQFt
SLRVSDUDDJHVWmRGHULVFREHPFRPRSDUDiUHDVHVSHFt¿FDV(a) Risco de mercado: 2ULVFRGRÀX[RGHFDL[DRXYDORUMXVWRDVVRFLDGR
FRPWD[DGHMXURVGR*UXSRGHFRUUHGHHPSUpVWLPRVGHFXUWRHORQJRSUD]RGHErQWXUHVFRPSURPLVVRVGHDUUHQGDPHQWRHDSOLFDo}HV
¿QDQFHLUDVVXEVWDQFLDOPHQWHDWUHODGDVDWD[DVSyV¿[DGDVDRFHUWL¿FDGRGHGHSyVLWRVLQWHUEDQFiULRV &', 2*UXSRDQDOLVDVXDH[SR
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FDL[DLQVWUXPHQWRV¿QDQFHLURVGHSyVLWRVHPEDQFRVHRXWUDVLQVWLWXLo}HV¿QDQFHLUDVEHPFRPRGHH[SRVLo}HVGHFUpGLWRDFOLHQWHV
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Risco de liquidez: eRULVFRGHQmRGLVSRUGHUHFXUVRVOtTXLGRVVX¿FLHQWHVSDUDKRQUDUVHXVFRPSURPLVVRV¿QDQFHLURVHPGHFRUUrQFLD
GHGHVFDVDPHQWRGHSUD]RRXGHYROXPHHQWUHRVUHFHELPHQWRVHRVSDJDPHQWRVSUHYLVWRV3DUDDGPLQLVWUDUDOLTXLGH]GRFDL[DVmR
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Controladora
Entre um e
Entre dois e
Acima de
dois anos
cinco anos
cinco anos
Até um ano
Em 31 de dezembro de 2019
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Em 31 de dezembro de 2018
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Consolidado
Entre um e
Entre dois e
Acima de
dois anos
cinco anos
cinco anos
Até um ano
Em 31 de dezembro de 2019
(PSUpVWLPRVH¿QDQFLDPHQWRV
'HErQWXUHV
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Em 31 de dezembro de 2018
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(d) Risco regulatório: $DQiOLVHGRVDVSHFWRVUHJXODWyULRVQRVHWRUHGXFDFLRQDOSHOR*UXSRVHUYHGHLQVWUXPHQWRSDUDDWRPDGDGH
GHFLVmR SRU SDUWH GR PDQWHQHGRU YLVDQGR PHOKRUDU R GHVHPSHQKR GD LQVWLWXLomR SHOD LGHQWL¿FDomR GH RSRUWXQLGDGHV GH JDQKRV H
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capital: 2VREMHWLYRVGR*UXSRDRDGPLQLVWUDUVHXFDSLWDOVmRRVGHVDOYDJXDUGDUDFDSDFLGDGHGHFRQWLQXLGDGHGR*UXSRSDUDRIHUHFHU
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FRUUHVSRQGHjGtYLGDOtTXLGDH[SUHVVDFRPRSHUFHQWXDOGDVRPDGDGtYLGDOtTXLGDFRPRSDWULP{QLROtTXLGR$GtYLGDOtTXLGDSRUVXDYH]
FRUUHVSRQGHDRWRWDOGHHPSUpVWLPRV LQFOXLQGRHPSUpVWLPRVGHFXUWRHORQJRSUD]RFRQIRUPHGHPRQVWUDGRQREDODQoRSDWULPRQLDOFRQ
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são apresentados conforme segue:
Consolidado
2019
2018
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Total de compromissos a pagar
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REULJDo}HVGHDUUHQGDPHQWRRFDL[DOtTXLGRpGH5 H5 HP HUHVSHFWLYDPHQWHSRUWDQWRRtQGLFHGHDOD
YDQFDJHPQmRVHDSOLFDULDQHVVDVFRQGLo}HV4.3. Análise de sensibilidade adicional requerida pela CVM: $'HOLEHUDomR&90Q
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2VLQVWUXPHQWRV¿QDQFHLURVGR*UXSRVmRUHSUHVHQWDGRVSRUFDL[DHHTXLYDOHQWHVGHFDL[DFRQWDVDUHFHEHUDSDJDUGHSyVLWRVMXGLFLDLV
HPSUpVWLPRVH¿QDQFLDPHQWRVHHVWmRUHJLVWUDGRVSHORYDORUGHFXVWRDFUHVFLGRVGHUHQGLPHQWRVRXHQFDUJRVLQFRUULGRVRVTXDLVHP
GHGH]HPEURGH HVHDSUR[LPDPGRVYDORUHVGHPHUFDGR2VSULQFLSDLVULVFRVDWUHODGRVjVRSHUDo}HVGR*UXSRHVWmR
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Operações
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Cenários de Queda dos Indexadores
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HTXHDVWD[DVGHMXURVPHGLGDVSHOR&',VHMDPSUy[LPDVDR&HQiULR,,GH4XHGDGRV,QGH[DGRUHVSeção C – Informações por segmento: 5. Avaliação das informações por segmento: (PIXQomRGDFRQFHQWUDomRGHVXDVDWLYLGDGHVVXEVWDQFLDOPHQWHQDDWLYLGDGH
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*UXSRHPERUDVHMDPGHVWLQDGRVDXPS~EOLFRGLYHUVRQmRVmRFRQWURODGRVHJHUHQFLDGRVSHOD$GPLQLVWUDomRFRPRVHJPHQWRVLQGH
SHQGHQWHVVHQGRRVUHVXOWDGRVGR*UXSRDFRPSDQKDGRVPRQLWRUDGRVHDYDOLDGRVGHIRUPDLQWHJUDGDSeção D – Estrutura do Grupo:
6. Controladas: $VGHPRQVWUDo}HV¿QDQFHLUDVFRQVROLGDGDVGRH[HUFtFLR¿QGRHPGHGH]HPEURGH LQFOXHPDVRSHUDo}HVGR
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Diretas %
Indiretas %
2019
2018
2019
2018
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2019
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