DOEPE 27/03/2020 - Pág. 35 - 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 - 35
SER EDUCACIONAL S.A. - CNPJ nº 04.986.320/0001-13
,)& 1RWD F HPPRQWDQWHHTXLYDOHQWHDGRYDORUGRHPSUpVWLPR(b) Fundo de Financiamento ao Estudante do Ensino
Saldos
Saldos
Superior - FIES a receber: 2VFUpGLWRVHGXFDWLYRVDUHFHEHU6LVWHPD),(6HVWmRUHSUHVHQWDGRVSHORVFUpGLWRVHGXFDFLRQDLVFXMRV
em 2018
em 2019
Adições
Baixas Amortização
¿QDQFLDPHQWRVIRUDPFRQWUDWDGRVSHORVDOXQRVMXQWRj&DL[D(FRQ{PLFD)HGHUDO&()HDR)XQGR1DFLRQDOGH'HVHQYROYLPHQWRGD 0DUFDVHSDWHQWHV
567
(GXFDomR)1'(VHQGRRVUHFXUVRV¿QDQFHLURVUHSDVVDGRVPHQVDOPHQWHSHOD&()HSHOR%DQFRGR%UDVLOHPFRQWDFRUUHQWHEDQFiULD /LFHQoDVHLPSODQWDo}HVGHVRIWZDUH
5.906
(285)
(6.071)
12.126
745
(1.379)
1.795
HVSHFt¿FD2UHIHULGRPRQWDQWHSRGHVHUXWLOL]DGRSDUDSDJDPHQWRGDVFRQWULEXLo}HVSUHYLGHQFLiULDVUHWLGDV ,166VREUHVDOiULRV GRV /LFHQoDVGHRSHUDomR
1.081
(830)
5.236
IXQFLRQiULRVGR*UXSREHPFRPRFRQYHUWLGRVHPFDL[DSRUPHLRGHOHLO}HVGRVWtWXORVGR7HVRXUR1DFLRQDO2VYDORUHVHPDEHUWRHP &RQYrQLRV L
7.384
(640)
(2.476)
10.814
GHGH]HPEURGH UHIHUHPVHjVSDUFHODVGRVDOXQRVUHPDWULFXODGRVQR),(6SHQGHQWHVGHUHSDVVHSHOR*RYHUQR)HGHUDOFRPSRV &RQWH~GRGLJLWDO
(1.037)
2.239
WDVEDVLFDPHQWHSHODVPHQVDOLGDGHVGHQRYHPEURHGH]HPEURUHFHELGDVHP(c) Acordos a receber: $$GPLQLVWUDomRGR*UXSR )XQGRGHFRPpUFLR
*RRGZLOO LL
5.125
PDQWpPFULWpULRVUtJLGRVTXHQmRSHUPLWHPURODJHPGHGtYLGDGHXPVHPHVWUHSDUDRRXWUR2VDFRUGRVDUHFHEHUGHDOXQRVUHIHUHPVHD
15.116
(925)
(11.793)
37.902
UHQHJRFLDo}HVGRVDOXQRVLQDGLPSOHQWHVFRPR*UXSRTXHRIHUHFHPHLRVGHSDJDPHQWRDRDOXQRFRQVLGHUDQGRVHXVUHVSHFWLYRVOLPLWHV L 5HIHUHPVHDDFRUGRVFRPKRVSLWDLVFOtQLFDVHSROLFOtQLFDVSDUDUHDOL]DomRGHDXODVSUiWLFDVHSUHFHSWRULDDRVDOXQRVGD&RPSDQKLD
GHFUpGLWRHVHQHFHVViULRVROLFLWDDSUHVHQoDGH¿DGRUSDUDRFUpGLWRFRQFHGLGR(PGHGH]HPEURGH HGHGH]HPEURGH LL 5HIHUHVHDRJRRGZLOOUHJLVWUDGRQDDTXLVLomRGD$'($TXHIRLLQFRUSRUDGDSHOD&RQWURODGRUDHPGHDEULOGH
DDQiOLVHGRYHQFLPHQWRGRVVDOGRVGHDFRUGRVDUHFHEHUpDSUHVHQWDGDDVHJXLU
(b) Consolidado:
Controladora
Consolidado
2019
2018
2019
2018
2019
2018
Taxas anuais
$YHQFHU
de Amortização
Custo Amortização
Saldo
Saldo
9HQFLGDVDWpGLDV
0DUFDVHSDWHQWHV
610
610
9HQFLGDVGHDGLDV
/LFHQoDVHLPSODQWDo}HVGHVRIWZDUH
52.561
(39.892)
12.669
9HQFLGDVGHD GLDV
/LFHQoDVGHRSHUDomR
22.757
(18.980)
3.777
9HQFLGDVGH DGLDV
&RQYrQLRV
9.370
(3.466)
5.904
9HQFLGDVGHDGLDV
&DUWHLUDGHDOXQRV
197
197
&RQWH~GRGLJLWDO
17.314
(6.457)
10.857
2.241
2.241
(d) Créditos educativos a receber: &UpGLWRVHGXFDWLYRVDUHFHEHUHVWmRUHSUHVHQWDGRVSHORVFUpGLWRVHGXFDFLRQDLVGR(GXFUHGHGD )XQGRGHFRPpUFLR
232.327
232.327
)XQGDFUHG )XQGDomR GH &UpGLWR (GXFDWLYR FXMRV ¿QDQFLDPHQWRV IRUDP FRQWUDWDGRV SHORV DOXQRV H DSURYDGRV SHOR *UXSR H HVWmR *RRGZLOO
307.428
(15.364)
292.064
UHJLVWUDGRVDYDORUSUHVHQWH7DLVUHFXUVRV¿QDQFHLURVVHUmRUHSDVVDGRVj&RPSDQKLDHVXDVFRQWURODGDVDSDUWLUGRPrVVXEVHTXHQWH ,QWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HV
644.805
(84.159)
560.646
DIRUPDWXUDGRVUHVSHFWLYRVDOXQRV(PGHGH]HPEURGH DEDVHGHDOXQRVFRPFUpGLWRHGXFDWLYRSULYDGRDXPHQWRXSDVVDQGR
Adições Amortização
GH HPGHGH]HPEURGHSDUDDOXQRV
oriundas das
oriunda de
Controladora
Consolidado
combinações combinações Saldos
Saldos
2019
2018
2019
2018
em 2018 Adições Baixas Amortização de negócios de negócios em 2019
Educred
0DUFDVHSDWHQWHV
610
6.150 (284)
(6.572)
3.777
(3.653)
12.669
Fundacred
/LFHQoDVHLPSODQWDo}HVGHVRIWZDUH
2.185
(76)
(2.316)
202
(80)
3.777
/LFHQoDVGHRSHUDomR
&RQYrQLRV
2.167 (321)
(1.527)
5.904
$MXVWHDYDORUSUHVHQWH(GXFUHG
&DUWHLUDGHDOXQRV
197
&RQWH~GRGLJLWDO
7.428 (639)
(2.478)
10.857
&LUFXODQWH
)XQGRGHFRPpUFLR
(1.041)
2.241
Não circulante
*RRGZLOO L
- (2.232)
51.756
- 232.327
(PGHGH]HPEURGH HGHGH]HPEURGHDFRPSRVLomRGRVYHQFLPHQWRVGRVVDOGRVGHFUpGLWRHGXFDWLYRDUHFHEHUp ,QWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HV L
(2.683)
88.200
(1.684) 292.064
apresentada a seguir:
17.930 (3.552)
(16.617)
143.935
(5.417) 560.646
L $DGLomRDRJRRGZLOOHDRVLQWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HVUHIHUHPVHjDTXLVLomRGD81,1257( 1RWD F
Controladora
Consolidado
(c) Goodwill: (PGHGH]HPEURGH HGHGH]HPEURGHRgoodwillDSXUDGRQDVFRPELQDo}HVGHQHJyFLRVTXHHVWDYD
2019
2018
2019
2018
representado da seguinte forma:
$YHQFHU
2019
2018
9HQFLGDVDWpGLDV
Investimentos diretos e indiretos
9HQFLGDVGHDGLDV
&(7(%$&HQWURGH(QVLQRH7HFQRORJLDGD%DKLD/WGD
9HQFLGDVGHD GLDV
$%(66RFLHGDGH%DLDQDGH(QVLQR6XSHULRU/WGD
9HQFLGDVGH DGLDV
6RFLHGDGH(GXFDFLRQDO&DUYDOKR*RPHV/WGD
6(6366RFLHGDGHGH(QVLQR6XSHULRUHGH3HVTXLVDGH6HUJLSH/WGD
9HQFLGDVGHDGLDV
)DFXOGDGH0DXUtFLRGH1DVVDXGH%HOpP/WGD
&(63&HQWURGH(QVLQR6XSHULRU3LDXLHQVH
2VYDORUHVDYHQFHUFRQWHPSODPRDMXVWHDYDORUSUHVHQWHGRVDOGRGRPRQWDQWHGH5QRFRQVROLGDGRVHQGR5UHIHUHQWH 6RFLHGDGHGH(QVLQR6XSHULRU3LDXLHQVH
DRVDOXQRVFRQWUDWDGRVGHMDQHLURDGH]HPEURGH UHFRQKHFLGRFRPRUHFHLWDEUXWDQRUHVXOWDGRGRH[HUFtFLR(e) Provisão para )$'()DFXOGDGH'HFLVmR
créditos de liquidação duvidosa - PCLD: $SDUWLUGHGHMDQHLURGHD3&/'GHDFRUGRVPHQVDOLGDGHVHFUpGLWRVHGXFDWLYRVSUy ,QVWLWXWRGH(QVLQR6XSHULRU-XYrQFLR7HUUD/WGD
SULRVHGHWHUFHLURVSDVVRXDVHUFDOFXODGDGHDFRUGRFRPDVGLUHWUL]HVGR,)56 &3&HUHÀHWHDSHUGDHVSHUDGDGRFRQWDVDUHFHEHU )DFXOGDGH-RDTXLP1DEXFRGH6mR/RXUHQoRGD0DWD/WGD L
GHDFRUGRFRPDLQDGLPSOrQFLDGRV~OWLPRVPHVHV ±PHVHV SRUDOXQRSRUWtWXORHSDUDFDGDIDL[DGHYHQFLPHQWRH[FHWR 6RFLHGDGH3DXOLVWDGH(QVLQRH3HVTXLVD66/WGD
SDUDRVFUpGLWRVHGXFDWLYRVRULXQGRVGHSURJUDPDVGR*RYHUQR)HGHUDO ),(6 1RSULPHLURWULPHVWUHFRPEDVHHPLQIRUPDo}HVHGDGRV )DFXOGDGH-RDTXLP1DEXFRGH2OLQGD/WGD
PDLVDVVHUWLYRVVREUHDUHFXSHUDELOLGDGHGRVFUpGLWRVDQWLJRVGRFRQWDVDUHFHEHUR*UXSRUHYLVRXRVFULWpULRVSDUDGHWHUPLQDUD3&/' 6RFLHGDGH8QLYHUVLWiULD0LOHWR/WGD
62'(&$06RFLHGDGHGH'HVHQYROYLPHQWR&XOWXUDOGR$PD]RQDV/WGD
HHVWHQGHXRSHUtRGRGHDQiOLVHTXDQWRjUHFXSHUDomRGDLQDGLPSOrQFLDGHSDUDPHVHV$VVLPEDVHDGRQHVWDQRYDHVWLPDWLYDR
*UXSRUHYHUWHXRVPRQWDQWHVGH5H5GD3&/'QD&RQWURODGRUDH&RQVROLGDGRUHVSHFWLYDPHQWHHPFRQWUDSDUWLGDDR Sociedades incorporadas
UHVXOWDGRGRH[HUFtFLR2FiOFXORGD3&/'SDUDDOXQRVTXHSRVVXHPRFUpGLWRHGXFDWLYRGR),(6QRkPELWRGRSURJUDPDDQWHULRUIRL 81(63$8QLmRGH(QVLQR6XSHULRUGR3DUi
UHDOL]DGRGDVHJXLQWHIRUPD L 3DUDDOXQRVGR),(6FRP¿DGRUH)*('8&±)XQGRGH*DUDQWLDGH2SHUDo}HVGH&UpGLWR(GXFDWLYR ,6(6,QVWLWXWR6DQWDUHQRGH(GXFDomR6XSHULRU
IRLFRQVWLWXtGDSURYLVmRSDUDRSHUFHQWXDOGHGRFRQWDVDUHFHEHUFRPHVVDFDUDFWHUtVWLFDFRQVLGHUDQGRDVSUHPLVVDVGHGH $'($6RFLHGDGHGH'HVHQYROYLPHQWR(GXFDFLRQDO$YDQoDGR/WGD
ULVFRGHFUpGLWRVREUHGHLQDGLPSOrQFLD LL 3DUDRV¿QDQFLDPHQWRVJDUDQWLGRVSHOR)*('8& VREUHRULVFRQmRFREHUWRIRLFRQVWLWXt
GDSURYLVmRSDUDRVGHUHVSRQVDELOLGDGHGDVPDQWHQHGRUDVVREUHRVGHULVFRGHFUpGLWRHFRQVLGHUDGDXPDHVWLPDWLYDGH O goodwill DSXUDGR QDV FRPELQDo}HV GH QHJyFLRV SRVVXL YLGD ~WLO LQGH¿QLGD VXMHLWDQGRVH DR WHVWH GH UHFXSHUDELOLGDGH HIHWXDGR
GHLQDGLPSOrQFLDRXVHMD H LLL 1RkPELWRGRQRYR),(6DSURYLVmRpIHLWDFRQVLGHUDQGRVHRSHUFHQWXDOGHGRYDORUGD DQXDOPHQWH9LGHLWHP H GHVWD1RWD L $UHGXomRGRVDOGRUHIHUHVHjEDL[DGRiJLRUHJLVWUDGRQDDTXLVLomRGDIDFXOGDGH 1RWD E
G ,QWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HV (PGHGH]HPEURGH HGHGH]HPEURGHRVLQWDQJtYHLVLGHQWL¿FDGRV
SDUFHODGRDOXQR6REUHDVPHQVDOLGDGHVGHVVHVDOXQRVQmRVmRPDLVFDOFXODGRVRVHQFDUJRVGR)*('8&HDVWD[DVDGPLQLVWUDWLYDV
DSXUDGRVQDVDTXLVLo}HVGHLQYHVWLPHQWRVHVWDYDUHSUHVHQWDGRGDVHJXLQWHIRUPD
$PRYLPHQWDomRQDSURYLVmRSDUDFUpGLWRVGHOLTXLGDomRGXYLGRVDGHFRQWDVDUHFHEHUGHFOLHQWHVGR*UXSRHVWiGHPRQVWUDGDDVHJXLU
2019
2018
Controladora
Consolidado
ContraLicenCarteito de
2019
2018
2019
2018
Licenças
Carteira aluguel
ças de
ra de
6DOGRHPGHGH]HPEUR
de cur- Marcas de Clien- Antecicursos Marcas Clien$GRomRDR,)56
Total
Total
(ii)
(ii) tes (ii)
sos (i)
tes (ii)
(i)
pado
$MXVWHSRUPXGDQoDGHHVWLPDWLYD
6RFLHGDGHGH(QVLQR6XSHULRUHGH3HVTXLVDGH
%DL[DGHFUpGLWRVLQFREUiYHLV
6HUJLSH/WGD6(636
3&/'RULXQGDGHFRPELQDomRGHQHJyFLRV
)DFXOGDGH0DXUtFLRGH1DVVDXGH%HOpP/WGD
&HQWURGH(QVLQR6XSHULRU3LDXLHQVH&(63
3URYLVmRSDUDFUpGLWRGHOLTXLGDomRGXYLGRVDGHFRQWDVDUHFHEHU
6RFLHGDGHGH(QVLQR6XSHULRU3LDXLHQVH/WGD
6DOGRHPGHGH]HPEUR
)DFXOGDGH'HFLVmR)$'(
2*UXSRHIHWXDWULPHVWUDOPHQWHDEDL[DGH¿QLWLYDGRVFUpGLWRVFRQVLGHUDGRVLQFREUiYHLVGRVWtWXORVYHQFLGRVKiPDLVGHGLDV
,QVWLWXWRGH(QVLQR6XSHULRU-XYrQFLR7HUUD/WGD
10. Tributos a recuperar e a recolher:
)DFXOGDGHV&2&GH0DFHLy)$&2&0$
Controladora
Consolidado
)DFXOGDGH-RDTXLP1DEXFRGH2OLQGD/WGD
2019
2018
2019
2018 6RFLHGDGH8QLYHUVLWiULD0LOHWR/WGD
6RFLHGDGH3DXOLVWDGH(QVLQRH3HVTXLVD66/WGD
Tributos a recuperar
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDODFRPSHQVDU L
62'(&$06RFLHGDGHGH'HVHQYROYLPHQWR
,PSRVWRVREUHVHUYLoR,66 LL
&XOWXUDOGR$PD]RQDV/WGD
3LVHFR¿QVDFRPSHQVDU
6RFLHGDGH0HWRGLVWD%HQQHWW 1RWDI
Total
Outros
$PRUWL]DomRDFXPXODGD
Tributos a recolher
Amortização %
17%
19%
17% 19%
,PSRVWRGHUHQGDHFRQWULEXLomRVRFLDO
Sociedades incorporadas
Imposto de renda retido na fonte
8QLmRGH(QVLQR6XSHULRUGR3DUi±81(63$
,PSRVWRVREUHVHUYLoR,66 LL
,QVWLWXWR6DQWDUHQRGH(GXFDomR6XSHULRU±,6(6
3DUFHODPHQWRGHWULEXWRV LLL
Total
3,6H&2),16
$PRUWL]DomRDFXPXODGD
,378DUHFROKHU
Outros
L $VOLFHQoDVGHFXUVRVDGTXLULGDVDWUDYpVGHFRPELQDomRGHQHJyFLRVIRUDPUHJLVWUDGDVLQLFLDOPHQWHSHORVHXYDORUMXVWR(VVHVDWLYRV
&LUFXODQWH
LQWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HVSRVVXHPYLGD~WLOLQGH¿QLGDHHVWmRVXMHLWRVDWHVWHVDQXDLVGHUHFXSHUDELOLGDGH LL $VPDUFDV
Não circulante
HFDUWHLUDGHFOLHQWHVDGTXLULGDVDWUDYpVGHFRPELQDomRGHQHJyFLRVIRUDPUHJLVWUDGDVLQLFLDOPHQWHSHORVHXYDORUMXVWR(VVHVDWLYRV
L 2DXPHQWRQRVDOGRGR&RQVROLGDGRGHYHXVHDRLPSRVWRGHUHQGDUHWLGRQDIRQWHVREUHRVUHQGLPHQWRVGDVDSOLFDo}HV¿QDQFHLUDV LQWDQJtYHLVLGHQWL¿FDGRVHPDTXLVLo}HVSRVVXHPYLGD~WLOGH¿QLGDHHVWmRVXMHLWRVDDPRUWL]DomRVHQGRDWD[DPpGLDDQXDOGHPDUFDV
TXHIRUDPUHVJDWDGDVSDUDSDJDPHQWRVGHGLYLGHQGRVHPPDLRGHGHErQWXUHVHPVHWHPEURHGHDTXLVLomRGD8QLQRUWHHPQRYHPEUR GHHGHFDUWHLUDGHFOLHQWHVGH(e) Perda (impairment) do goodwill HLQWDQJtYHLVFRPYLGD~WLOLQGH¿QLGD O goodwill e
GH LL 2FUHVFLPHQWRQRVVDOGRVGH,66DUHFXSHUDUHDUHFROKHURFRUUHXGHYLGRDDTXLVLomRGD8QLQRUWHTXHSRVVXLVDOGRDUHFX LQWDQJtYHLVLGHQWL¿FDGRVFRPYLGD~WLOLQGH¿QLGDVmRDORFDGRVjVXQLGDGHVJHUDGRUDVGHFDL[D 8*& LGHQWL¿FDGDVGHDFRUGRFRPDV
SHUDUGH5HDUHFROKHUGH5 LLL $HOHYDomRQRVVDOGRVGHSDUFHODPHQWRVGHWULEXWRVGHYHPVHDWDPEpPDDTXLVLomRGD UHVSHFWLYDVXQLGDGHVTXHVHEHQH¿FLDPGDWUDQVDomRHTXHQmRJHUDPEHQHItFLRVHFRQ{PLFRVSDUDR*UXSR2YDORUUHFXSHUiYHOGH
XPD8*&pGHWHUPLQDGRFRPEDVHHPFiOFXORVGRYDORUHPXVR(VVHVFiOFXORVXVDPSURMHo}HVGHÀX[RGHFDL[DDQWHVGRLPSRVWR
8QLQRUWHTXHSRVVXL5HPSDUFHODPHQWRVGH,66
GHUHQGDHGDFRQWULEXLomRVRFLDOEDVHDGRVHPSUHPLVVDV¿QDQFHLUDVDSURYDGDVSHOD$GPLQLVWUDomR2VYDORUHVUHIHUHQWHVDRVÀX[RV
2019
2018
11. Intangível: (a) Controladora:
Taxas anuais
GHFDL[DSRVWHULRUHVDRSHUtRGRGHFLQFRDQRVIRUDPSURMHWDGRVFRPEDVHQDVWD[DVGHFUHVFLPHQWRHVWLPDGDV$WD[DGHFUHVFLPHQWR
de amortização
Custo Amortização
Saldo
Saldo
QmRH[FHGHDWD[DGHFUHVFLPHQWRPpGLDGHORQJRSUD]RGRVHWRUQRTXDOD8*&DWXD$&RPSDQKLDXWLOL]DWD[DVUHDLVVHPRHIHLWRGH
0DUFDVHSDWHQWHV
567
567
TXDOTXHUtQGLFHGHLQÀDomRHPVXDVWD[DVGHFUHVFLPHQWRHGHGHVFRQWRQDVSURMHo}HVGHÀX[RGHFDL[D$EDL[RGHPRQVWUDPRVDV
/LFHQoDVHLPSODQWDo}HVGHVRIWZDUH
40.613
(28.487)
12.126
SUHPLVVDVXWLOL]DGDVQDVSURMHo}HV
/LFHQoDVGHRSHUDomR
12.703
(10.908)
1.795
2019
2018
&RQYrQLRV L
7.356
(2.120)
5.236
0DUJHPEUXWD D
&RQWH~GRGLJLWDO
17.270
(6.456)
10.814
Taxa de crescimento E
)XQGRGHFRPpUFLR
2.239
2.239
Taxa de desconto
*RRGZLOO LL
5.125
5.125
D 0DUJHPEUXWDRUoDGDUHIHUHVHDUHFHLWDOtTXLGDGHGX]LGDGRFXVWRFRPSHVVRDOFXVWRFRPDOXJXpLVFXVWRFRPFRQFHVVLRQiULDV
85.873
(47.971)
37.902
FXVWRFRPVHUYLoRVSUHVWDGRVHRXWURVFXVWRVH[FHWRGHSUHFLDomR$$GPLQLVWUDomRGHWHUPLQRXHVVDPDUJHPFRPEDVHQRGHVHPSHQKR