XML 50 R28.htm IDEA: XBRL DOCUMENT
v3.22.1

Finance results | 12 Months Ended
--- | ---
Dec. 31, 2021
Investments accounted for using equity method [abstract] |
Finance results | 22. Finance results Accounting policy Finance income comprises interest income on funds invested, dividend income, fair value gains on financial assets at fair value through profit or loss, gains on the remeasurement to fair value of any pre-existing interest in an acquire in a business combination, gains on hedging instruments that are recognized in profit or loss and reclassifications of net gains previously recognized in other comprehensive income. Interest income is recognized as it accrues in profit or loss, using the effective interest method. Dividend income is recognized in profit or loss on the date that the Company’s right to receive payment is established, which in the case of quoted securities is normally the ex-dividend date. Finance expense comprise interest expense on borrowings, unwinding of the discount on provisions and deferred consideration, dividends on preference shares classified as liabilities, fair value losses on financial assets at fair value through profit or loss and contingent consideration, impairment losses recognized on financial assets (other than trade receivables), losses on hedging instruments that are recognized in profit or loss and reclassifications of net losses previously recognized in other comprehensive income. Borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognized in profit or loss using the effective interest method. Foreign exchange gains and losses on financial assets and financial liabilities are reported on a net basis as financial income or financial cost, depending on whether the net foreign currency fluctuations result in a gain or loss position. Details of finance income and costs are as follows:
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |
Cost of gross debt |  |  |  |  |  |  |  |
Interest on debt | (3,162,853 | ) |  | (2,148,322 | ) |  | (1,626,911 | )
Monetary and exchange rate variation | (1,069,157 | ) |  | (3,253,446 | ) |  | (438,430 | )
Derivatives and fair value measurement | 2,193,855 |  |  | 3,918,848 |  |  | 764,816 |
Amortization of borrowing costs | (341,034 | ) |  | (58,732 | ) |  | (56,397 | )
Guarantees and warranties | (52,082 | ) |  | (56,079 | ) |  | (65,207 | )
| (2,431,271 | ) |  | (1,597,731 | ) |  | (1,422,129 | )
Income from financial investment and exchange rate in cash and cash equivalents | 600,894 |  |  | 369,690 |  |  | 407,701 |
Cost of debt, net | (1,830,377 | ) |  | (1,228,041 | ) |  | (1,014,428 | )
Interest on other receivables | 411,394 |  |  | 201,060 |  |  | 435,498 |
Monetary variation of other financial assets | (372 | ) |  | — |  |  | — |
Interest on other payables | (424,946 | ) |  | (16,293 | ) |  | (302,620 | )
Interest on lease liabilities | (407,972 | ) |  | (595,482 | ) |  | (559,240 | )
Interest on shareholders' equity | (8,288 | ) |  | (4,959 | ) |  | (18,726 | )
Interest on contingencies and contracts | (315,620 | ) |  | (234,368 | ) |  | (222,617 | )
Bank charges and other | (96,983 | ) |  | (75,408 | ) |  | (196,230 | )
Foreign exchange, net | 115,607 |  |  | (30,505 | ) |  | (89,260 | )
| (727,180 | ) |  | (755,955 | ) |  | (953,195 | )
Finance results, net | (2,557,557 | ) |  | (1,983,996 | ) |  | (1,967,623 | )
Reconciliation |  |  |  |  |  |  |  |
Finance expense | (2,527,506 | ) |  | (4,727,561 | ) |  | (3,690,578 | )
Finance income | 1,258,441 |  |  | 407,710 |  |  | 974,604 |
Foreign exchange, net | (1,099,536 | ) |  | (3,258,656 | ) |  | (526,946 | )
Derivatives | (188,956 | ) |  | 5,594,511 |  |  | 1,275,297 |
Finance results, net | (2,557,557 | ) |  | (1,983,996 | ) |  | (1,967,623 | )

X
- Definition The entire disclosure of financial results. + References No definition available. + Details
Name: | csan_DisclosureOfFinancialResultsExplanatory
Namespace Prefix: | csan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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