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Provisions | 12 Months Ended
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Dec. 31, 2024
Disclosure Provisions Abstract |
Provisions |
| 22 | Provisions
| (a) | Lawsuits and proceedings that resulted in provisions
(I) Statement of financial position details The Company is party to several legal claims and administrative proceedings arising from the normal course of business, including civil, tax, labor and environmental matters. Management recognizes provisions consistently with the recognition and measurement criteria established in Note 3.16. The terms and payment amounts are defined based on the outcome of these lawsuits.
Schedule of lawsuits and proceedings that resulted in provisions |  |  |  |  |  |  |
| December 31, 2024 |  | December 31, 2023
| Provisions | Escrow deposits | Provisions net of deposits |  | Provisions | Escrow deposits | Provisions net of deposits
Customer claims (i) | 149,803 | (11,341) | 138,462 |  | 175,255 | (6,060) | 169,195
Supplier claims (ii) | 235,683 | (58) | 235,625 |  | 334,273 | (90,973) | 243,300
Other civil claims (iii) | 174,151 | (1,431) | 172,720 |  | 128,036 | (1,229) | 126,807
Tax claims (iv) | 176,426 | (2,417) | 174,009 |  | 101,770 | (18,223) | 83,547
Labor claims (v) | 1,077,083 | (13,210) | 1,063,873 |  | 727,133 | (16,235) | 710,898
Environmental claims (vi) | 657,041 | (51) | 656,990 |  | 492,740 | (55) | 492,685
Total | 2,470,187 | (28,508) | 2,441,679 |  | 1,959,207 | (132,775) | 1,826,432
Current | 1,546,184 | - | 1,546,184 |  | 1,064,367 | - | 1,064,367
Noncurrent | 924,003 | (28,508) | 895,495 |  | 894,840 | (132,775) | 762,065
(II) Changes
Schedule of changes in provisions |  |  |  |  |  |
| December 31, 2023 | Additional provisions | Interest and inflation adjustment | Use of the accrual | Amounts not used (reversal) | December 31, 2024
Customer claims (i) | 175,255 | 5,778 | 17,723 | (24,090) | (24,863) | 149,803
Supplier claims (ii) | 334,273 | 65,615 | 102,116 | (138,073) | (128,248) | 235,683
Other civil claims (iii) | 128,036 | 96,311 | 24,785 | (53,491) | (21,490) | 174,151
Tax claims (iv) | 101,770 | 36,052 | 63,534 | (16,969) | (7,961) | 176,426
Labor claims (v) | 727,133 | 304,292 | 177,224 | (58,386) | (73,180) | 1,077,083
Environmental claims (vi) | 492,740 | 217,984 | 188,518 | (3,630) | (238,571) | 657,041
Subtotal | 1,959,207 | 726,032 | 573,900 | (294,639) | (494,313) | 2,470,187
Escrow deposits | (132,775) | (14,342) | (9,709) | 123,049 | 5,269 | (28,508)
Total | 1,826,432 | 711,690 | 564,191 | (171,590) | (489,044) | 2,441,679
| December 31, 2022 | Additional provisions | Interest and inflation adjustment | Use of the accrual | Amounts not used (reversal) | December 31, 2023
Customer claims (i) | 151,023 | 39,272 | 32,299 | (34,437) | (12,902) | 175,255
Supplier claims (ii) | 257,080 | 114,084 | 18,380 | (54,905) | (366) | 334,273
Other civil claims (iii) | 99,462 | 77,082 | 32,483 | (16,810) | (64,181) | 128,036
Tax claims (iv) | 79,532 | 19,807 | 6,082 | (721) | (2,930) | 101,770
Labor claims (v) | 654,277 | 99,926 | 70,927 | (42,214) | (55,783) | 727,133
Environmental claims (vi) | 406,872 | 50,950 | 49,173 | - | (14,255) | 492,740
Subtotal | 1,648,246 | 401,121 | 209,344 | (149,087) | (150,417) | 1,959,207
Escrow deposits | (37,462) | (151,898) | (4,124) | 57,744 | 2,965 | (132,775)
Total | 1,610,784 | 249,223 | 205,220 | (91,343) | (147,452) | 1,826,432
| December 31, 2021 | Additional provisions | Interest and inflation adjustment | Use of the accrual | Amounts not used (reversal) | December 31, 2022
Customer claims (i) | 168,258 | 12,258 | 21,316 | (29,363) | (21,446) | 151,023
Supplier claims (ii) | 477,854 | 78,481 | 56,934 | (309,321) | (46,868) | 257,080
Other civil claims (iii) | 95,601 | 22,485 | 13,708 | (9,248) | (23,084) | 99,462
Tax claims (iv) | 57,509 | 18,216 | 7,837 | (1,568) | (2,462) | 79,532
Labor claims (v) | 349,962 | 307,352 | 131,139 | (76,884) | (57,292) | 654,277
Environmental claims (vi) | 331,326 | 38,632 | 48,511 | (300) | (11,297) | 406,872
Subtotal | 1,480,510 | 477,424 | 279,445 | (426,684) | (162,449) | 1,648,246
Escrow deposits | (32,017) | (55,546) | (4,779) | 13,832 | 41,048 | (37,462)
Total | 1,448,493 | 421,878 | 274,666 | (412,852) | (121,401) | 1,610,784
(b) | Lawsuits deemed as contingent liabilities
The Company is a party to lawsuits and administrative proceedings relating to environmental, tax, civil and labor claims, which are assessed as contingent liabilities in the consolidated financial statements, since it either does not expect outflows to be required or the amount of the obligations cannot be reliably measured. Contingent liabilities, net of deposits, are represented as follows:
Schedule of lawsuits deemed as contingent liabilities |  |
| December 31, 2024 | December 31, 2023
Customer claims (i) | 171,831 | 158,584
Supplier claims (ii) | 807,950 | 968,752
Other civil claims (iii) | 669,108 | 695,097
Tax claims (iv) | 1,362,849 | 1,067,350
Labor claims (v) | 1,321,935 | 3,093,735
Environmental claims (vi) | 5,294,595 | 4,158,504
Total | 9,628,268 | 10,142,022
(c) | Explanation of the nature of main classes of lawsuits
| (i) | Customer claims
Refer mainly to lawsuits from customers claiming that their tariffs should be equal to those of other consumer categories, lawsuits for reduction of sewage tariff due to system losses, consequently requiring the refund of amounts charged by the Company, and lawsuits for reduction of tariff for being eligible to the Social Welfare Entity category.
| (ii) | Supplier claims
Include lawsuits filed by some suppliers alleging underpayment of monetary adjustments and economic and financial imbalance of the agreements, and are in progress at different courts.
| (iii) | Other civil claims
Refer mainly to indemnities for property damage, pain and suffering, and loss of profits allegedly caused to third parties, such as vehicle accidents, claims, challenges on the methodology to collect tariffs, among others, filed at different court levels.
| (iv) | Tax claims
Tax claims refer mainly to tax collections and fines in general challenged due to disagreements regarding notification or differences in the interpretation of legislation by the Company's Management. The Municipality of São Paulo, through Law 13,476/2022, revoked the exemption of the service tax held by the Company until then and issued tax deficiency notices related to sewage services and ancillary activities, in the adjusted amount of R$ 1,144,705 (R$ 1,044,035 as of December 31, 2023), which were subject to three tax foreclosures. SABESP filed for a writ of mandamus against the revocation, which was denied. It also filed for provisional measures and actions for annulment, aiming at the suspension of enforceability of the credits and annulment of the tax deficiency notices, as it understands that notwithstanding the revocation of the exemption, sewage activities and ancillary activities are not on the list of activities that may be taxed by the Municipality. Activities related to sewage services reached a favorable outcome, and are awaiting the processing of appeals at a higher level. Regarding the middle activities, the decision was partially favorable and SABESP’s appeal was denied. SABESP filed a special appeal requesting a suspensive effect, which was not admitted at the origin. An interlocutory appeal was filed with the Superior Court of Justice, whose decision was unfavorable to the Company. The main lawsuit remains suspended.
| (v) | Labor claims
The Company is a party to several labor lawsuits, involving issues such as overtime, shift schedule, health hazard premium, hazardous duty premium, prior notice, change of function, salary equalization, service outsourcing and others, which are at various court levels.
| (vi) | Environmental claims
These refer to several administrative proceedings and lawsuits filed by government entities, including Companhia Ambiental do Estado de São Paulo (CETESB) and the Public Prosecution Office of the São Paulo State, which aim at certain obligations to do and not to do, with the provision of fines for non-compliance, and imposition of compensation for environmental damages allegedly caused by the Company. The main objects in which the Company is involved are: a) blame SABESP for discharging or releasing sewage without proper treatment; b) invest in the water and sewage treatment system of the municipality, under penalty of paying a fine; c) pay compensation for environmental damages; amongst others.
(d) | Other concession-related legal proceedings
The Company is a party to concessions-related legal proceedings, in which it challenges compensatory issues for the resumption of sanitation services by some municipalities or the right to continue operating such services. The amount recognized in non-current assets as indemnities receivable, referring to the municipalities of Cajobi, Macatuba, Álvares Florence, Embaúba, Araçoiaba da Serra, Itapira and Igarapava totaled R$ 38,922 as December 31, 2024 with allowance for doubtful accounts in the full amount recorded. None of the above-mentioned municipalities are operated by the Company. When a final judgement grants a municipality the right to repossess and operate sanitation services, Brazilian legislation provides for the payment of compensation for the investments made by the Company.
(e) | Environmental lawsuits with settlements
In 2024, the Company executed court agreements totaling R$ 276, related to environmental compensation, and recorded it in Liabilities under other obligations.
(f) | Guarantee insurance
As of May 22, 2024, the Company renewed the agreement, effective for one year for the issue of policies under several types of guarantee insurance. The limit that can be used as Guarantee Insurance for Escrow Deposit is R$ 900 million. The Guarantee Insurance for Escrow Deposit is used in legal claims, where instead of immediately disbursing cash, the Company uses the guarantee provided by the insurance until the end of these proceedings, limited to up to five years. As of December 31, 2024, R$ 339 million was available for use.

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