XML 114 R103.htm IDEA: XBRL DOCUMENT v3.23.1

Investment properties (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investment Properties
Investment properties, beginning	R$ 46,126	R$ 46,274	R$ 47,562
Additions	648
Depreciation	(48)	(48)	(48)
Investment properties, ending	R$ 46,726	46,126	46,274
Write-offs and disposals		R$ (100)
Transfers			R$ (1,240)

X

- Definition

The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2022-03-24
-Paragraph 76
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_76_a&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2022-03-24
-Paragraph 79
-Subparagraph d
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_79_d_i&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2022-03-24
-Paragraph 76
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_76&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2022-03-24
-Paragraph 79
-Subparagraph d
-Clause iv
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_79_d_iv&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DepreciationInvestmentProperty
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The decrease in investment property resulting from disposals. [Refer: Investment property]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2022-03-24
-Paragraph 76
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_76_c&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2022-03-24
-Paragraph 79
-Subparagraph d
-Clause iii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_79_d_iii&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisposalsInvestmentProperty
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2022-03-24
-Paragraph 76
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_76&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2022-03-24
-Paragraph 79
-Subparagraph d
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&anchor=para_79_d&doctype=Standard
-URIDate 2022-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 54
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_b&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_InvestmentProperty
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	sbs_InvestmentPropertiesAbstract
Namespace Prefix:	sbs_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	sbs_TransfersInvestmentProperty
Namespace Prefix:	sbs_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration