DOEPE 27/03/2020 - Pág. 37 - Poder Executivo - Diário Oficial do Estado de Pernambuco

Poder Executivo ● 27/03/2020 ● Diário Oficial do Estado de Pernambuco

Recife, 27 de março de 2020

Diário Oficial do Estado de Pernambuco - Poder Executivo

Ano XCVII • NÀ 57 - 37

SER EDUCACIONAL S.A. - CNPJ nº 04.986.320/0001-13
 5 HDRYDORUOLTXLGDGRGD3ULPHLUD6pULHHPGHVHWHPEURGHQRYDORUGH5VHQGR5
Controladora
Consolidado
GHSULQFLSDOH5GHMXURVLQFRUULGRV18. Salários e encargos sociais:
2019
2018
2019
2018
3DUWLFLSDção nos resultados




6DOiULRVDSDJDU




Encargos sociais




3URYLVmRSDUDIpULas e encargos




Outros








19. Obrigações de arrendamento: &RQIRUPHPHQFLRQDGRQD1RWDR*UXSRDGRWRXR&3& 5 ,)56TXHHVWDEHOHFHFULWpULRV
SDUD UHJLVWUR GH FRQWUDWRV GH DUUHQGDPHQWR SDUD RV GHPDLV FRQWUDWRV QmR DEUDQJLGRV SHOD QRUPD DQWHULRU HP XPD DERUGDJHP GH
WUDQVLomRVLPSOL¿FDGDTXHFRQVLVWHHPQmRDSUHVHQWDURVVDOGRVFRPSDUDWLYRVSDUDRDQRDQWHULRU2VSUD]RVGRVFRQWUDWRVVmRYDULDGRV
HDOFDQoDPDWpGH]DQRVHPVXDPDLRULDSRGHQGRVHUUHQRYDGRVDXWRPDWLFDPHQWHSRUPDQLIHVWDomRXQLODWHUDOGRORFDWiULRDR¿QDOGR
SHUtRGRFRPSDJDPHQWRVPHQVDLVH¿[RVVHQGRDWXDOL]DGRVDQXDOPHQWHSHORVtQGLFHV,1&&RX,*30GLYXOJDGRSHOD)XQGDomR*HW~OLR
9DUJDV 1mR H[LVWHP UHVWULo}HV RX FOiXVXODV TXH GHSHQGDP GRV UHVXOWDGRV RX GLVWULEXLomR GH GLYLGHQGRV SHOR *UXSR 2V FRQWUDWRV
IRUDPFRQVLGHUDGRVQRMXOJDPHQWRGR*UXSRFRPRDUUHQGDPHQWRHVVHQFLDOPHQWHVHHOHWUDQVPLWHRGLUHLWRGHFRQWURODURXVRGHDWLYR
LGHQWL¿FDGRSRUXPSHUtRGRGHWHPSRHPWURFDGHFRQWUDSUHVWDomR2YDORUSUHVHQWHGRVFRQWUDWRVLQVHULGRVQDDGRomRGR&3& 5 
,)56IRLFDOFXODGRSRUWD[DVHTXLYDOHQWHVjGHFDSWDomRGHWUDQVDomRFRPULVFRHQDWXUH]DVLPLODU2VFRQWUDWRVDQWLJRVPDQWLYHUDP
DVWD[DVRULJLQDLVXWLOL]DGDVFRQIRUPHFULWpULRVGDQRUPDDQWHULRU(a) Vencimento: 2YHQFLPHQWRGRVSDJDPHQWRVGRVDOXJXpLVPtQLPRV
GRVDUUHQGDPHQWRV¿QDQFHLURVHVWiGHVFULWRDVHJXLU
Controladora
2019
2018
Pagamentos
Desconto a
Valor presente dos
Valor presente dos
Vencimentos
mínimos
valor presente pagamentos mínimos pagamentos mínimos
&LUFXODQWH
 $WpXPDQo




Não circulante
Entre um e dois anos




 (QWUHGRLVHWUrV anos




 (QWUHWUrVHTXDtro anos








AFLPDGHTXDWURDQRV








Consolidado
2019
2018
Pagamentos
Desconto a
Valor presente dos
Valor presente dos
Vencimentos
mínimos
valor presente pagamentos mínimos pagamentos mínimos
&LUFXODQWH
 $WpXP ano




Não circulante
Entre um e dois anos




 (QWUHGRLVHWUrV anos




Entre WUrVHTXDWURDQRV








 $FLPDGHTXDWURDnos








(b) Movimentação: $PRYLPHQWDomRGDVREULJDo}HVGHDUUHQGDPHQWRpFRPRVHJXH
Controladora
Consolidado
6DOGRHPGHGH]HPEURGH


$GRomR&3& 5 1RWD


1RYRVFRQWUDWRV


$GLo}HVRULXQGDVGHFRPELQDomRGHQHJyFLRV

%DL[DV L


-XURV




3DJDPHQWRVPtQLPRV


6DOGRHPGHGH]HPEURGH
L  &RQIRUPH PHQFLRQDGR QD 1RWD  E  D PDLRU SDUWH GDV EDL[DV UHIHUHVH D GHYROXomR GH VHLV LPyYHLV FXMR VDOGR UHPDQHVFHQWH GD
REULJDomRIRLEDL[DGRHPFRQWUDSDUWLGDDFRQWDGH³2XWUDVUHFHLWDV GHVSHVDV RSHUDFLRQDLVOtTXLGDV´ 1RWD E QRPRQWDQWHGH5
20. Capital social e reservas: (a) Capital social: 2FDSLWDOVRFLDOGD&RPSDQKLDHPGHGH]HPEURGHpUHSUHVHQWDGR
SRU  Do}HV RUGLQiULDV QRPLQDWLYDV H VHP YDORU QRPLQDO WRWDOL]DQGR QR H[HUFtFLR 5  2V JDVWRV LQFRUULGRV SHOD
&RPSDQKLDSDUDDHPLVVmRGHDo}HVUHDOL]DGDVHPQRYHPEURGHWRWDOL]DUDP5UHJLVWUDGRVHPFRQWDUHGXWRUDGRFDSLWDO
VRFLDOHDJXDUGDQGRFDSLWDOL]DomRSHOR&RQVHOKRGH$GPLQLVWUDomRGD&RPSDQKLD2VDFLRQLVWDVGD&RPSDQKLDDXWRUL]DUDPR&RQVHOKRGH
$GPLQLVWUDomRDDXPHQWDURFDSLWDOVRFLDODWpROLPLWHGH5(b) Ações em tesouraria: (PGHMDQHLURGHIRLDSURYDGD
DDTXLVLomRGHDWpDo}HVRUGLQiULDVQRPLQDWLYDVHVFULWXUDLVHVHPYDORUQRPLQDOGHHPLVVmRGD&RPSDQKLDSDUDPDQXWHQomR
FDQFHODPHQWRHPWHVRXUDULDRXUHFRORFDomRQRPHUFDGRVHPUHGXomRGRFDSLWDOVRFLDOGHQWURGRSUD]RGHGLDVDSDUWLUGHGHMDQHLUR
GHFRPHQFHUUDPHQWRHPGHMDQHLURGHWHQGRVLGRDGTXLULGDVDo}HVQRYDORUWRWDOGH5DRFXVWRPpGLR
SRQGHUDGRGH5QDIRUPDGHSURJUDPDGHUHFRPSUD(PGHMDQHLURGHR&RQVHOKRGH$GPLQLVWUDomRGD&RPSDQKLDDSURYRX
DSURUURJDomRGR3URJUDPDGH5HFRPSUDGH$o}HVDWpGHMDQHLURGHUHQRYDQGRRDWpGHMDQHLURGHTXDQGRIRLGHOLEHUDGR
RVHXHQFHUUDPHQWRVHPPRYLPHQWDomR(PGHDEULOGHR&RQVHOKRGH$GPLQLVWUDomRGD&RPSDQKLDUHDEULXRUHIHULGRSURJUDPDH
DSURYRXDDTXLVLomRGHDWpDo}HVQRSUD]RGHGLDVFRPHQFHUUDPHQWRHPGHDEULOGH(PGHGH]HPEURGH
D&RPSDQKLDSRVVXtDDo}HVHPWHVRXUDULDDRFXVWRPpGLRGH5QRPRQWDQWHWRWDOGH5(PGHRXWXEURGH
RUHIHULGRSURJUDPDIRLHQFHUUDGRFRPDDTXLVLomRGDWRWDOLGDGHGDVDo}HVDRFXVWRPpGLRGH5QRPRQWDQWHGH5
FRPRFRQVHTXHQWHFDQFHODPHQWRGDVDo}HV(PGHRXWXEURGHIRLDEHUWRRQRYRSURJUDPDGHUHFRPSUDGHDWpDo}HV
QRSUD]RGHGLDV1HVVDQRYDIDVHGRSURJUDPDDWpGHPDLRGHIRUDPDGTXLULGDVDo}HVQRYDORUWRWDOGH5
DRFXVWRPpGLRSRQGHUDGRGH5(PGHPDLRGHR&RQVHOKRGH$GPLQLVWUDomRDSURYRXRFDQFHODPHQWRGHGH
Do}HVRUGLQiULDVUHWLGDVHPWHVRXUDULDRXGRWRWDOGHDo}HVHPLWLGDVFRPDPDQXWHQomRGRSURJUDPDDWpRGLDGHRXWXEURGH
TXDQGRHQFHUURXRSURJUDPDVHPDDTXLVLomRGHDo}HVQHVVHSHUtRGR$SyVHVVHFDQFHODPHQWRD&RPSDQKLDSDVVRXDWHU
Do}HVRUGLQiULDVHPLWLGDV(c) Reserva de capital: (PGHGH]HPEURGHHGHGH]HPEURGHD&RPSDQKLDQmRSRVVXtD
VDOGRUHJLVWUDGRFRPRUHVHUYDGHFDSLWDO G 5HVHUYDGHLQFHQWLYRV¿VFDLV(PGHGH]HPEURGHHGHGH]HPEURGHD
&RPSDQKLDQmRSRVVXtDVDOGRUHJLVWUDGRFRPRUHVHUYDGHLQFHQWLYRV¿VFDLV(e) Reserva legal: (PGHGH]HPEURGHD&RPSDQKLD
SRVVXtD5 5 HPUHVHUYDOHJDO$UHVHUYDOHJDOpFRQVWLWXtGDPHGLDQWHDDSURSULDomRGHGROXFUROtTXLGRGR
H[HUFtFLRVRFLDORXVDOGRUHPDQHVFHQWHDWpROLPLWHGHGRFDSLWDOVRFLDOHWHPSRU¿PDVVHJXUDUDLQWHJULGDGHGRFDSLWDOVRFLDOVRPHQWH
SRGHQGRVHUXWLOL]DGDSDUDFRPSHQVDUSUHMXt]RHDXPHQWDURFDSLWDO(f) Retenção de lucros: (PGHGH]HPEURGHD&RPSDQKLD
SRVVXtD5 5 GHUHWHQomRGHOXFURV$UHWHQomRGHOXFURVUHSUHVHQWDDSDUFHODGROXFURGHVWLQDGDSDUDFRQWDGH
UHVHUYDGHUHWHQomRGHOXFURVSDUDIXWXURLQYHVWLPHQWRGHFDSLWDOTXHpREMHWRGHGHOLEHUDomRQD$VVHPEOHLD*HUDO2UGLQiULDGRVDFLRQLVWDV
$UHGXomRGRVDOGRGHYHXVHDRFDQFHODPHQWRGDVDo}HVHPWHVRXUDULDHDRSDJDPHQWRGHGLYLGHQGRVH[WUDRUGLQiULRV 1RWDV E H J 
(g) Dividendos:
2019
2018
/XFUROtTXLdo do exercício




 &RQVWLWXLomRGDUHVHUYDOHJDO


/XFUROtTXLGRDMXVWado

'LYLGHQGRPtQLPRREULJDWyULRFDOFXODGRDGLVWULEXLU 




'LYLGHQGRVLQWHUPHGLiULRVGLVWULEXtGRV
'LYLGHQGRVDSDJDU



'LYLGHQGRVFRPSOHPentares


Total de GLYLGHQGRVDGLVWULEuir
0pGLDSRQGHUDGDHPFirculação


'LYLGHQGRVGLVWULEXtGRVDGLVWULEXLUSRUDo}HV HPUHDLV


$WpR¿QDOGRH[HUFtFLRDQWHULRUDRVDFLRQLVWDVHUDDVVHJXUDGRXPGLYLGHQGRPtQLPRREULJDWyULRGHGROXFUROtTXLGRGRSHUtRGRD
VHUDSXUDGRHPEDVHVVHPHVWUDLVDMXVWDGRSHODFRQVWLWXLomRGDUHVHUYDOHJDOFRQIRUPHRVWHUPRVGD/HLGDV6RFLHGDGHVSRU$o}HV
3DUDRH[HUFtFLR¿QGRHPGHGH]HPEURGHR&RQVHOKRGH$GPLQLVWUDomRGD&RPSDQKLDSURS{VDGLVWULEXLomRGHGLYLGHQGRV
FRPSOHPHQWDUHVDRPtQLPRREULJDWyULRQRYDORUGH5GHOLEHUDGDQD$VVHPEOHLD*HUDO2UGLQiULDUHDOL]DGDHPGHDEULOGH
HSDJDHPGHPDLRGH(PGHPDLRGH R&RQVHOKRGH$GPLQLVWUDomRGHFLGLXSRUDOWHUDUVXD3ROtWLFDGH'LYLGHQGRV
SDVVDQGRDSUHYHUXPDGLVWULEXLomRPtQLPDGHGROXFUROtTXLGRDVHUDSXUDGDHPEDVHVVHPHVWUDLVFRPRREMHWLYRGHRWLPL]DUD
HVWUXWXUDGHFDSLWDOGD&RPSDQKLD1HVVDPHVPDGDWDHFRPRPHVPRREMHWLYRR&RQVHOKRGH$GPLQLVWUDomRGHOLEHURXSHODGLVWULEXLomR
H[WUDRUGLQiULDGHGLYLGHQGRVQRYDORUGH5RX5SRUDomRTXHWDPEpPIRUDPSDJRVHPGHPDLRGH(P
GHVHWHPEURGHIRUDPSDJRVRVGLYLGHQGRVLQWHUPHGLiULRVQRYDORUGH5 5 
21. Receita líquida dos serviços prestados:
Controladora
Consolidado
2019
2018
2019
2018
5HFHLWDEUuta da prestação de VHUYLoRV
 0HQVDOLGDde de graduação
   
 0HQVDOLGDGHGHSyVgraduação




 0Hnsalidade de EAD
  





Outras receitas
   
Deduções da receitaEUXWD
 'HVFRQWRVHEROVDV L
   
 35281, LL
   
 )*('8&HHQFDUJRV),(6 LLL
 


 


ImpoVWRVLQFLGHQWHVVREUHVHUYLoRV
   
   
L 2DXPHQWRUHÀHWHRPDLRUYROXPHGHGHVFRQWRVHEROVDVHPIXQomRGDVFDPSDQKDVSDUDFDSWDomRGHDOXQRVQRžHžVHPHVWUHVGH
DOpPGRGHVFRQWRGHSRQWXDOLGDGHSHORSDJDPHQWRGDVPHQVDOLGDGHVQRLQtFLRGRPrVUHJLVWUDGRDSDUWLUGRžVHPHVWUHGH
LL 2DXPHQWRUHIHUHVHjVRSHUDo}HVGHXQLGDGHVUHFHQWHPHQWHDEHUWDVTXDQGRRYROXPHGHEROVDVGR35281,H[HUFHXPSHVRPDLRU

QDEDVHGHDOXQRVHFRQVHTXHQWHPHQWHQDUHFHLWDOtTXLGD LLL $UHGXomRUHÀHWHRPHQRUQ~PHURGHYDJDVRIHUWDGDVSHORJRYHUQRIHGHUDO
QRkPELWRGR),(6TXHYHPRFRUUHQGRGHVGHRžVHPHVWUHGH
Controladora
Consolidado
22. Custos dos serviços prestados:
2019
2018
2019
2018
3HVVRDOHHQFDUJRs sociais
   
6HUYLoRs prestados por pessRDItVLFDHSHVVRDMurídica

  
(QHUJLDHOpWULFDiJXDHWHOHIRQH
   
Depreciação e amortL]DomR L
   
$OXJXpLV L
   
Outros
   
   
L  9DULDo}HV QHVVDV OLQKDV UHIHUHPVH j DGRomR GR &3&  5 ,)56  FRQIRUPH GHVWDFDGR QD 1RWD  H GD UHFODVVL¿FDomR GD
GHSUHFLDomRGRGLUHLWRGHXVRDQWHVFODVVL¿FDGDFRPRGHVSHVDDGPLQLVWUDWLYD 1RWD D  LLL 
23. Receitas (despesas) operacionais:
(a) Despesas comerciais, gerais e administrativas:
3HVVRDOHHQFDUJRVVociais
6HUYLoRVSrestados por pessoa ItVLFDHSHVVRDMXUtGLFD L
&RPHUFLDOSXEOLFLGDde e propaganda
3URYLVmRHSHUGDHIHWLYDSDUDFUpGLWRGHOLTXLGDomRGXYLGRVD LL
Depreciação e amorti]DomR LLL
0DWHUiais de expediente
7ULEXWRV
Outros

Controladora
Consolidado
2019
2018
2019
2018
   
   
   
   
   
   

 

   
   
L 2DXPHQWRJHUDGRUHIHUHVHSULQFLSDOPHQWHDRVJDVWRVSDUDLPSODQWDomRHH[HFXomRGRSURMHWR6HU'LJLWDOGDWHUFHLUL]DomRGHVHUYLoRV
GHOLPSH]DHGHVHUYLoRVDGYRFDWtFLRVYROWDGRVSDUDDTXLVLo}HV LL ,QFOXLRDMXVWHSHODPXGDQoDGHFULWpULRQRFiOFXORGDHVWLPDWLYDGD
3&/' YLGH1RWD H TXHUHVXOWRXQDUHYHUVmRGH5HDSHUGDFRPFUpGLWRVQRYDORUGH5UHIHUHQWHjVPHQVDOLGDGHV
HP DEHUWR HP  TXH IRUDP IDWXUDGDV FRP YDORU GR GLD  VHP FRQWHPSODU DV EROVDV H R GHVFRQWR GH SRQWXDOLGDGH SHUGLGRV HP
IXQomRGDLQDGLPSOrQFLDPDVTXHIRUDPUHQHJRFLDGDVQRSULPHLURWULPHVWUHGHLQFOXLQGRSDUWHGHVVDVEROVDVHGHVFRQWR LLL (P
FRQMXQWRFRPDDSOLFDomRGR&3& 5 ,)56R*UXSRUHYLVRXDDORFDomRGDGHSUHFLDomRGHDFRUGRFRPDQDWXUH]DGRVLPyYHLV
HUHFODVVL¿FRXRPRQWDQWHGH5SDUDRFXVWRGRVVHUYLoRVSUHVWDGRVUHIHUHQWHDGHSUHFLDomRGHLPyYHLVRSHUDFLRQDLV LY $
UHGXomRUHIHUHVHDTXHGDGRVJDVWRVFRPYLDJHQVSDUDFUHGHQFLDPHQWRGHXQLGDGHVHSURVSHFomRGHSRORVSULQFLSDOPHQWH 5 
HJDVWRVH[WHPSRUkQHRVHPQRYDORUGH5(b) Outras receitas (despesas) operacionais líquidas: 1RH[HUFtFLR¿QGR
HPGHGH]HPEURGHUHJLVWURXRXWUDVUHFHLWDVRSHUDFLRQDLVOtTXLGDVQRVPRQWDQWHVGH5 5 H5
5 UHVSHFWLYDPHQWHQD&RQWURODGRUDHQR&RQVROLGDGREDVLFDPHQWHHPIXQomRGH L &RQIRUPHPHQFLRQDGRQDV1RWDV
 E H E KRXYHDEDL[DGHLPyYHLVUHJLVWUDGRVFRPR³'LUHLWRGH8VR´YLQFXODGRVD³2EULJDo}HVGHDUUHQGDPHQWR´TXHJHURXXP
JDQKRQRPRQWDQWHOtTXLGRGH5 LL &RQIRUPHGHVFULWDQD1RWD E L DEDL[DGDVEHQIHLWRULDVGRVLPyYHLVORFDGRVTXHIRUDP
GHYROYLGRVJHURXXPDSHUGDQRYDORUGH5 LLL 'HDFRUGRFRPD1RWD E LL DRSHUDomRGHYHQGDGDDHURQDYH3KHQRP
JHURXJDQKRQRYDORUGH5 LY &XVWDVSURFHVVXDLVQRYDORUGH5 5 HRLPSDLUPHQWGD)DFXOGDGH$QJOR
/tGHU 1RWD E QRYDORUGH55HVXOWDGR¿QDQFHLUR
Controladora
Consolidado
2019
2018
2019
2018
5HFHLWDV¿QDQFHLUDV
-XURVVREUH mensalidades e acordos

  
Rendimentos de aSOLFDo}HV¿QDQFHLUDs
   
9DULDomRPRQHWiULDDWLYD L



 3LVH&2),16VUHFHLWD¿QDQFHLra








Outros
   
'HVSHVDV¿QDQFHLUDV
'HVSHVDVGHMXURV
   
&DSLWDOL]DomRGHMXURV




-XURVGHDUUHQGDPHQWRV LL
   
Descontos concedLGRV LLL

  
9DULDomRPRQHWiULDSDVVLYD LY
  


 
Outros
   

  
Resultado )LQDQFHLUR/tTXLGR
L  (P DJRVWR GH  KRXYH D TXLWDomR GR VDOGR GH FRQWDV D UHFHEHU SURYHQLHQWH GR DFRUGR FRP )1'( LL  5HIHUHVH D DGRomR
GR &3&  5 ,)56  FXMR LPSDFWR LQFUHPHQWDO QRV MXURV IRL GH 5  LLL  2 DXPHQWR UHÀHWH D  LPSDFWR SHOR PDLRU YROXPH
GH UHQHJRFLDo}HV SDUD UHPDWUtFXOD GH DOXQRV QR ž VHPHVWUH GH  GHYLGR SULQFLSDOPHQWH D DGRomR GR ,)56  HP  FXMDV
PHQVDOLGDGHVGRžVHPHVWUHGHIRUDPIDWXUDGDVFRPYDORUGRGLDHUHQHJRFLDGDVFRPUHGXomRGRYDORUIDWXUDGRSDUDRVYDORUHV
HTXLYDOHQWHVjVGDWDVGHYHQFLPHQWRDQWHULRUHVDOpPGDPDQXWHQomRGDVEROVDVSHUGLGDVSRUDWUDVRH E RVGHVFRQWRVFRQFHGLGRV
QDVFDPSDQKDVGHUHFXSHUDomRGHLQDGLPSOrQFLDVDFLPDGHGLDV LY $HOHYDomRGHVWDFRQWDpGHFRUUHQWHGDFRUUHomRPRQHWiULD
GRVDOGRDSDJDUGDDTXLVLomRGD8QLmRGH(QVLQR6XSHULRUGR3DUi8QHVSDQRYDORUGH5TXHHVWDYDVHQGRGLVFXWLGRQR
&HQWURGH$UELWUDJHPH0HGLDomRGD&kPDUDGH&RPpUFLR%UDVLO&DQDGi 1RWD D 25. Imposto de renda e contribuição social: Em
FRQIRUPLGDGHFRPD/HLQžUHJXODPHQWDGDSHOR'HFUHWRHQRUPDWL]DGDSHOD,QVWUXomR1RUPDWLYDGD6HFUHWDULD
GD5HFHLWD)HGHUDOQžQRVWHUPRVGRDUWLJRžGD0HGLGD3URYLVyULDQžDVHQWLGDGHVGHHQVLQRVXSHULRUTXHDGHULUDP
DR 35281, ¿FDP LVHQWDV QR SHUtRGR GH YLJrQFLD GR WHUPR GH DGHVmR GHQWUH RXWURV GR ,53- H GD &6// GHYHQGR D DSXUDomR VHU
EDVHDGDQROXFURGDH[SORUDomRGDVDWLYLGDGHVLVHQWDV$UHFRQFLOLDomRGRVLPSRVWRVDSXUDGRVFRQIRUPHDOtTXRWDVQRPLQDLVHRYDORU
GRVLPSRVWRVUHJLVWUDGRVHPGHGH]HPEURGHHGHGH]HPEURGHHVWmRDSUHVHQWDGRVDVHJXLU
(a) Composição da despesa do imposto de renda e da contribuição social:
Controladora
Consolidado
2019
2018
2019
2018
,5H&6FRUUHQWHV
 /XFURSUHVXPLGR


 /XFURUHDO

  
,QFHQWLYR¿VFDO

  
7RWDO,5H&6




(b) Empresas no regime do lucro presumido:
Consolidado
2019
2018
RecHLWDEUXWDGHYHQGDV


3UHVXQomR


Outras receitas


/XFURDQWHVGRLPSRsto de renda e da coQWULEXLomRVRFLDO


Imposto de renda e FRQWULEXLomRVRFLDO


3DUWHGDVRSHUDo}HVGHDSRLRDRHQVLQRVXSHULRUHDVRSHUDo}HVGHHQVLQRSUR¿VVLRQDOL]DQWHVmRUHDOL]DGDVSHORUHJLPHGHOXFURSUHVX
PLGRGDVLQYHVWLGDVGD&RPSDQKLD
Controladora
Consolidado
(c) Empresas no regime do lucro real:
2019
2018
2019
2018
/XFURDQWHVGRLPSosto de renda e da cRQWULEXLomRVRFLDO
   
$OtTXRWDQRPLQDOFRPELQDGDGHLPSRVWRde renda e da contriEXLomRVRFLDO




Imposto de renda eFRQWULEXLomRVRFLDOjVDOtTXRWDVGDOHJislação
   
3DUWLFLSDomRQRV lucros de controladas
 


$MXVWHDYDORUSUHVHQWHGRFRQWDVDUHFHEHU




Arrendamentos




&RQVWLWXLomRGHSURYLVmRSDUDFUpGLWRGHOLTXLGDomRGXYLGRsa




Outras adições e exclusões

  
5HYHUVmRGHFRQWLJrQFLDV




&RPSHQVDomRGHSUHMXt]R¿VFDO





  
%HQHItFLR¿VFDOOXFURGDH[SORUDomR35281,

  
Imposto de renda HFRQWULEXLomRVRFLDl no resultado do exercício




$OtTXRWDHIHWLYD




(d) Demonstração da alíquota efetiva:
Controladora
Consolidado
2019
2018
2019
2018
/XFURDQWHVGR imposto de renda e GDFRQWULEXLomRVRFLal
 /XFURSUHVXPLGR




 /XFURUHDO
   
   
Imposto de renda e cRQWULEXLomRVRFLDO
Empresas optantes pelo regime de lucro presumido




Empresas optantes pelo regime de lucro real




7RWDO,5H&6FRUUHntes




$OtTXRWDHIHWLYD