XML 36 R27.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Pension plan obligations | 3 Months Ended
--- | ---
Mar. 31, 2024
Pension Plan Obligations |
Pension plan obligations |
| 21 | Pension plan obligations
The Company has Post-Employment Benefit Plans in the following modalities: Defined Benefit (BD) – G1 (i) and G0 (ii); and Defined Contribution (CD) – Sabesprev Mais (iii) and VIVEST (iv), whereby only the latter is open for new adhesions. See the reconciliation of expenses with such plans in item (v). Defined benefit plans Summary of pension plan obligations- Liabilities
Schedule of pension plan benefits |  |  |
| G1 Plan | G0 Plan | Total
Pension plan obligations as of December 31, 2023 | (44,249) | (2,098,622) | (2,142,871)
(Expenses) recognized in 2024 | (1,560) | (47,319) | (48,879)
Payments made in 2024 | 10,096 | 50,424 | 60,520
Pension plan obligations as of March 31, 2024 | (35,713) | (2,095,517) | (2,131,230)
| G1 Plan | G0 Plan | Total
Pension plan obligations as of December 31, 2022 | (148,116) | (2,002,075) | (2,150,191)
(Expenses) / revenues recognized in 2023 | 4,384 | (56,305) | (51,921)
Payments made in 2023 | 10,124 | 48,200 | 58,324
Pension plan obligations as of March 31, 2023 | (133,608) | (2,010,180) | (2,143,788)
| (i) | G1 Plan
The defined benefit plan (“G1 Plan”) managed by SABESPREV receives similar contributions established in a plan of subsidy of actuarial study of SABESPREV, as follows:
| · | 0.99% of the portion of the salary of participation up to 20 salaries; and
| · | 8.39% of the surplus, if any, of the portion of the salary of participation over 20 salaries.
| (ii) | G0 Plan
According to State Law 4,819/1958, employees who started providing services before May 1974 acquired a legal right to receive supplemental pension payments, which rights are referred to as "G0 Plan". The Company pays supplemental retirement and pension amounts on behalf of the São Paulo State and seeks reimbursements of such amounts, which are recorded in the “Balances with related parties” line, limited to the amounts considered virtually certain to be reimbursed by the São Paulo State.
| (iii) | Sabesprev Mais Plan
Managed by SABESPREV, the sponsor's contributions correspond to the result obtained by applying a percentage of 100% to the basic contribution made by the participant.
| (iv) | VIVEST Plan
Managed by VIVEST, the sponsor's contributions correspond to the result obtained by applying a percentage of 100% to the basic contribution made by the participant.
| (v) | Reconciliation of expenditures with pension plan obligations
Schedule of reconciliation of expenses with pension obligations |  |
| March 31, 2024 | March 31, 2023
G1 Plan (i) | 1,560 | (4,384)
G0 Plan (ii) | 47,319 | 56,305
Sabesprev Mais Plan (iii) | 6,750 | 6,603
VIVEST Plan (iv) | 189 | 84
Subtotal | 55,818 | 58,608
Capitalized | (1,150) | (764)
Reimbursement of additional retirement and pension benefits paid (G0) | (28,040) | (24,622)
Other | 1,508 | 1,441
Pension plan obligations (Note 27) | 28,136 | 34,663

X
- References No definition available. + Details
Name: | sbs_DisclosureOfPensionPlanLiabilitiesExplanatory
Namespace Prefix: | sbs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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