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21 Employees benefits (Tables) | 12 Months Ended
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Dec. 31, 2020
Employees Benefits |
Schedule of pension plan benefits |
| December 31, 2020 | December 31, 2019
| G1 Plan | G0 Plan | Total | G1 Plan | G0 Plan | Total
Present value of the defined benefit obligations | (3,112,980) | (2,549,541) | (5,662,521) | (3,067,094) | (3,046,255) | (6,113,349)
Fair value of the plan’s assets | 2,793,927 | - | 2,793,927 | 2,752,417 | - | 2,752,417
Total pension plan liabilities (deficit) | (319,053) | (2,549,541) | (2,868,594) | (314,677) | (3,046,255) | (3,360,932)
Schedule of reconciliation of defined benefit obligations |
| December 31, 2020 | December 31, 2019
| G1 Plan | G0 Plan | Total | G1 Plan | G0 Plan | Total
Plan’s liabilities |  |  |  |  |  |
Defined benefit obligation, beginning of the year | (3,067,094) | (3,046,255) | (6,113,349) | (2,532,338) | (2,606,107) | (5,138,445)
Current service cost | (40,404) | - | (40,404) | (47,001) | (227,367) | (274,368)
Interest costs | (208,485) | (206,262) | (414,747) | (224,429) | - | (224,429)
Actuarial (gains)/losses recorded as other comprehensive income | 64,637 | 521,331 | 585,968 | (392,876) | (397,597) | (790,473)
Benefits paid | 138,366 | 181,645 | 320,011 | 129,550 | 184,816 | 314,366
Defined benefit obligation, end of the year | (3,112,980) | (2,549,541) | (5,662,521) | (3,067,094) | (3,046,255) | (6,113,349)
Plan’s assets |  |  |  |  |  |
Fair value of the plan’s assets, beginning of the year | 2,752,417 | - | 2,752,417 | 2,168,436 | - | 2,168,436
Expected return of the plan’s assets | 187,317 | - | 187,317 | 192,965 | - | 192,965
Company’s contributions | 36,010 | - | 36,010 | 36,968 | - | 36,968
Participant’s contributions | 36,608 | - | 36,608 | 38,391 | - | 38,391
Benefits paid | (138,366) | - | (138,366) | (129,549) | - | (129,549)
Actuarial gains/(losses) recorded as other comprehensive income | (80,059) | - | (80,059) | 445,206 | - | 445,206
Fair value of the plan’s assets, end of the year | 2,793,927 | - | 2,793,927 | 2,752,417 | - | 2,752,417
Total pension plan liabilities (deficit) | (319,053) | (2,549,541) | (2,868,594) | (314,677) | (3,046,255) | (3,360,932)
Schedule of (gains)/losses, due to changes in assumptions |
| December 31, 2020 | December 31, 2019 | December 31, 2018
| G1 Plan | G0 Plan | Total | G1 Plan | G0 Plan | Total | G1 Plan | G0 Plan | Total
Actuarial gains/(losses) on obligations | 64,637 | 521,331 | 585,968 | (392,876) | (397,597) | (790,473) | (114,188) | (10,783) | (124,971)
Actuarial gains/(losses) recorded as other comprehensive income | (80,059) | - | (80,059) | 445,206 | - | 445,206 | 113,869 | - | 113,869
Total gains/(losses) | (15,422) | 521,331 | 505,909 | 52,330 | (397,597) | (345,267) | (319) | (10,783) | (11,102)
Deferred income tax and social contribution | 5,243 | - | 5,243 | (17,792) | - | (17,792) | 108 | - | 108
Equity valuation adjustments | (10,179) | 521,331 | 511,152 | 34,538 | (397,597) | (363,059) | (211) | (10,783) | (10,994)
Schedule of amounts recognized in income statement |
| December 31, 2020 | December 31, 2019 | December 31, 2018
| G1 Plan | G0 Plan | Total | G1 Plan | G0 Plan | Total | G1 Plan | G0 Plan | Total
Cost of service, net | 4,608 | - | 4,608 | 8,609 | 227,367 | 235,976 | (22,431) | 232,248 | 209,817
Interest cost rates | 208,485 | 206,262 | 414,747 | 224,429 | - | 224,429 | 213,201 | - | 213,201
Expected return on the plan’s assets | (187,317) | - | (187,317) | (192,965) | - | (192,965) | (179,449) | - | (179,449)
Amount received from State of São Paulo (undisputed) | - | (95,452) | (95,452) | - | (97,300) | (97,300) | - | (96,282) | (96,282)
Total expenses | 25,776 | 110,810 | 136,586 | 40,073 | 130,067 | 170,140 | 11,321 | 135,966 | 147,287
Schedule of maturity obligations |
| December 31, 2020
| G1 Plan | G0 Plan
Payment of benefits expected in 2021 | 177,347 | 169,178
Payment of benefits expected in 2022 | 172,477 | 167,263
Payment of benefits expected in 2023 | 167,906 | 164,426
Payment of benefits expected in 2024 | 162,648 | 160,721
Payment of benefits expected in 2025 or after | 2,432,602 | 1,887,953
Total | 3,112,980 | 2,549,541
Duration | 11.88 years | 9.40 years
Schedule of actuarial assumptions |
| December 31, 2020 | December 31, 2019 | December 31, 2018
| G1 Plan | G0 Plan | G1 Plan | G0 Plan | G1 Plan | G0 Plan
Discount rate – actual rate (NTN-B) | 3.44% p.a. | 3.07% p.a. | 3.37% p.a. | 3.36% p.a. | 4.91% p.a. | 4.84% p.a.
Inflation rate | 3.25% p.a. | 3.25% p.a. | 3.5% p.a. | 3.5% p.a. | 4.01% p.a. | 4.01% p.a.
Nominal rate of salary growth | 5.32% p.a. | 5.32% p.a | 5.57% p.a. | 5.57% p.a | 6.09% p.a. | 6.09% p.a
Mortality table | AT-2000 | AT-2000 | AT-2000 | AT-2000 | AT-2000 | AT-2000
Schedule of sensitivity analysis of benefit plans | Sensitivity analysis of the defined benefit pension plan as of December 31, 2020 regarding the changes in the main assumptions are:
|  | Impact on the present value of the defined benefit obligations
Assumptions | Change in the assumption | G1 | G0
Discount rate | Increase of 1.0% | Decrease of R$ 322,111 | Decrease of R$ 214,482
Decrease of 1.0% | Increase of R$ 388,571 | Increase of R$ 249,611
Life expectation | Increase of 1 year | Increase of R$ 83,576 | Increase of R$ 135,263
Decrease of 1 year | Decrease of R$ 75,824 | Decrease of R$ 118,909
Wage growth rate | Increase of 1.0% | Increase of R$ 29,598 | Increase of R$ 310,103
Decrease of 1.0% | Decrease of R$ 25,173 | Decrease of R$ 271,853
Schedule of benefit plan expenses recognized by employer |
| 2021
Cost of services, net | 2,226
Interest costs | 205,707
Net profitability on financial assets | (184,687)
Expenditures to be recognized by the employer | 23,246
Schedule of plan assets | The plan's asset allocation management strategies are determined with the support of reports and analysis prepared by Sabesprev and independent financial advisors:
| December 31, 2020 | % | December 31, 2019 | %
Total fixed income | 1,811,164 | 64.8 | 1,795,554 | 65.2
Total equities | 311,958 | 11.2 | 301,707 | 11.0
Total structured investments | 575,943 | 20.6 | 630,933 | 22.9
Other | 94,862 | 3.4 | 24,223 | 0.9
Fair value of the plan’s assets | 2,793,927 | 100 | 2,752,417 | 100
Schedule of expense related to defined benefit plan |
| 2021
Interest cost rate | 158,214
Expense to be recognized | 158,214
Schedule of reconciliation of expenses with pension obligations |
| December 31, 2020 | December 31, 2019 | December 31, 2018
G1 Plan | 25,776 | 40,073 | 11,321
G0 Plan | 110,810 | 130,067 | 135,966
Sabesprev Mais Plan | 21,700 | 22,461 | 20,761
VIVEST Plan | 58 | - | -
Subtotal | 158,344 | 192,601 | 168,048
Expenses capitalized in assets | (4,904) | (6,022) | (5,214)
Other | 5,841 | 8,040 | 7,592
Pension plan obligations (Note 29) | 159,281 | 194,619 | 170,426

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