XML 122 R111.htm IDEA: XBRL DOCUMENT
v3.8.0.1

18. Deferred taxes and contributions (Details 2) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax assets, beginning | R$ 1,252,416 | R$ 1,183,942
Deferred tax liabilities, beginning | 138,071 | (1,055,700)
Deferred tax assets, net, beginning | 186,345 | 128,242
Deferred tax asset, changes | (198,313) | 68,474
Deferred tax liabilities, changes | (24,786) | (10,371)
Deferred tax assets, net, changes | (223,099) | 58,103
Deferred tax assets, ending | 1,054,103 | 1,252,416
Deferred tax liabilities, ending | 130,182 | 138,071
Deferred tax assets, net, ending | (36,754) | 186,345
Provisions |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax assets, beginning | 524,129 | 480,378
Deferred tax asset, changes | (41,266) | 43,751
Deferred tax assets, ending | 482,863 | 524,129
Actuarial gain/loss - G1 Plan |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax assets, beginning | 85,044 | 0
Deferred tax liabilities, beginning | 0 | (33,726)
Deferred tax asset, changes | (85,044) | 85,044
Deferred tax liabilities, changes | (36,538) | 33,726
Deferred tax assets, ending | 0 | 85,044
Deferred tax liabilities, ending | (36,538) | 0
Pension obligations - G1 |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax assets, beginning | 167,922 | 256,808
Deferred tax asset, changes | (2,419) | (88,886)
Deferred tax assets, ending | 165,503 | 167,922
Donations of underlying asset on concession agreements |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax assets, beginning | 57,317 | 53,206
Deferred tax asset, changes | (2,205) | 4,111
Deferred tax assets, ending | 55,112 | 57,317
Credit losses |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax assets, beginning | 266,757 | 213,171
Deferred tax asset, changes | (67,694) | 53,586
Deferred tax assets, ending | 199,063 | 266,757
Other |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax assets, beginning | 151,247 | 121,550
Deferred tax asset, changes | 315 | 29,697
Deferred tax assets, ending | 151,562 | 151,247
Temporary difference on concession of intangible asset |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax liabilities, beginning | (492,341) | (524,495)
Deferred tax liabilities, changes | 32,164 | 32,154
Deferred tax liabilities, ending | (460,177) | (492,341)
Capitalization of borrowing costs |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax liabilities, beginning | (374,512) | (309,648)
Deferred tax liabilities, changes | (40,867) | (64,864)
Deferred tax liabilities, ending | (415,379) | (374,512)
Profit on supply to governmental entities |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax liabilities, beginning | (92,365) | (81,055)
Deferred tax liabilities, changes | 15,660 | (11,310)
Deferred tax liabilities, ending | (76,705) | (92,365)
Construction margin |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax liabilities, beginning | (91,790) | (94,921)
Deferred tax liabilities, changes | 2,843 | 3,131
Deferred tax liabilities, ending | (88,947) | (91,790)
Borrowing costs |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax liabilities, beginning | (15,063) | (11,855)
Deferred tax liabilities, changes | 1,952 | (3,208)
Deferred tax liabilities, ending | (13,111) | (15,063)
Tax losses |  |
SummaryOfDeferredTaxesAndContributionsLineItems [Line Items] |  |
Deferred tax assets, beginning | R$ 0 | 58,829
Deferred tax asset, changes |  | (58,829)
Deferred tax assets, ending |  | R$ 0

X
- References No definition available. + Details
Name: | SBS_DeferredTaxAssetChanges
Namespace Prefix: | SBS_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | SBS_DeferredTaxAssetsNetChanges
Namespace Prefix: | SBS_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | SBS_DeferredTaxLiabilitiesChanges
Namespace Prefix: | SBS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | SBS_SummaryOfDeferredTaxesAndContributionsLineItems
Namespace Prefix: | SBS_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_o&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_56&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_o&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_56&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_TaxProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_ActuarialGainLossG1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_PensionObligationsG1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_DonationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_CreditLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_DeferredTaxesOtherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=ifrs-full_TemporaryDifferenceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_CapitalizationBorrowingCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_ProfitOnSupplyGovernmentEntitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_ConstructionMarginMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_BorrowingCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | SBS_DeferredTaxesAxis=SBS_TaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |