XML 76 R54.htm IDEA: XBRL DOCUMENT
v3.22.1

Post-employment benefits (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Text block [abstract] |
Summary of Post-employment Benefits |
| December 31, 2021 |  | December 31, 2020 |
Defined contribution |  |  |  |
Futura II | 190 |  | 186 |
Defined benefit |  |  |  |
Futura | 198,761 |  | 163,972 |
Health Plan | 470,524 |  | 564,576 |
| 669,475 |  | 728,734 |
Summary of Defined Benefit Obligation and Fair Value of Plan Assets | The details of the present value of the defined benefit obligation and the fair value of plan assets are as follows:
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |
Actuarial obligation at beginning of the year | 1,249,156 |  |  | 1,249,630 |  |  | 1,012,792 |
Current service cost | 487 |  |  | 540 |  |  | 480 |
Interest on actuarial obligation | 88,299 |  |  | 89,253 |  |  | 91,849 |
Actuarial (gain) loss arising from financial assumptions | (183,159 | ) |  | (58,250 | ) |  | 211,030 |
Actuarial loss (gain) arising from experience adjustment | 77,111 |  |  | 30,267 |  |  | (1,216 | )
Actuarial loss arising from demographic assumptions | — |  |  | 14 |  |  | — |
Benefit payments | (70,201 | ) |  | (62,298 | ) |  | (65,305 | )
Actuarial obligation at the end of the year | 1,161,693 |  |  | 1,249,156 |  |  | 1,249,630 |
Fair value of plan assets at the beginning of the year | (520,608 | ) |  | (544,988 | ) |  | (433,174 | )
Interest income | (35,809 | ) |  | (38,452 | ) |  | (39,299 | )
Return on investments in the |  |  |  |  |  |  |  |
year (excluding interest income) | 24,143 |  |  | 34,370 |  |  | (105,417 | )
Employer contributions | (30,336 | ) |  | (33,836 | ) |  | (32,403 | )
Benefit payments | 70,202 |  |  | 62,298 |  |  | 65,305 |
Fair value of plan assets at the end of the year | (492,408 | ) |  | (520,608 | ) |  | (544,988 | )
Net defined benefit liability | 669,285 |  |  | 728,548 |  |  | 704,642 |
Summary of Expense Recognized in Profit or Loss | Total expense recognized in profit or loss is as follows:
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |
Current service cost | (487 | ) |  | (540 | ) |  | (480 | )
Interest on actuarial obligation | (52,490 | ) |  | (45,567 | ) |  | (45,601 | )
| (52,977 | ) |  | (46,107 | ) |  | (46,081 | )
Summary of Amount Recognised as Accumulated Other Comprehensive Income | Total amount recognized as other accumulated comprehensive income:
| December 31, 2021 |  |  | December 31, 2020 |  |  | December 31, 2019 |
Accumulated at the beginning of the year | 59,904 |  |  | 66,305 |  |  | 170,702 |
Actuarial gain (loss) arising from financial assumptions | 183,156 |  |  | 58,250 |  |  | (211,030 | )
Actuarial (loss) gain arising from experience adjustment | (77,112 | ) |  | (30,267 | ) |  | 1,216 |
Actuarial loss arising from demographic assumptions | — |  |  | (14 | ) |  | — |
Return on investments in the |  |  |  |  |  |  |  |
year (excluding interest income) | (24,145 | ) |  | (34,370 | ) |  | 105,417 |
Accumulated at the end of the year | 141,803 |  |  | 59,904 |  |  | 66,305 |
Summary of Plan Assets | The plan assets are composed of the following:
| December 31, 202 1 |  | December 31, 20 20 |
| Amount |  | % |  | Amount |  | % |
Fixed income bonds | 484,847 |  | 99.99% |  | 513,470 |  | 99.96% |
Other | 48 |  | 0.01% |  | 180 |  | 0.04% |
| 484,895 |  | 100.00% |  | 513,650 |  | 100.00% |
Summary of Assumptions to Determine Defined Benefit Obligations | The main assumptions used to determine the benefit obligations of the Company are as follows:
| Defined benefit |  | Health plan
| December 31, 2021 |  | December 31, 2020 |  | December 31, 2021 |  | December 31, 2020 |
Discount rate (per year) | 8.64% |  | 7.20% |  | 9.09% |  | 7.43% |
Inflation rate (per year) | 3.25% |  | 3.00% |  | 3.50% |  | 3.50% |
Future salary increases (per year) | N/A |  | N/A |  | 6.60% |  | 6.60% |
Aging factor | N/A |  | N/A |  | 3.00% |  | N/A |
Increase in pension plans (per year) | 3.25% |  | 3.00% |  | 3.00% |  | 6.60% |
Overall mortality (segregated by gender) | N/A |  | N/A |  | AT-2000 |  | N/A |
Disable mortality table | N/A |  | N/A |  | IAPB-1957 |  | N/A |
Entry into disability (modified) | N/A |  | N/A |  | UP-84 Modified |  | N/A |
Turnover | N/A |  | N/A |  | 0.60/ (services time +1) |  | N/A |
Summary of Changes in Discount Rate | Change in the discount rate for the statement of financial position date in one of the relevant actual assumptions, while maintaining other assumptions, would have affected the defined benefit obligation as shown below:
| Discount rate |  |
| 0.50% |  |  | (0.50)% |  |
Defined benefit | (28,170 | ) |  | 30,525 |  |
Health plan | (25,019 | ) |  | 27,708 |  |

X
- Definition The disclosure of defined benefit plan assumptions for benefit obligations. + References No definition available. + Details
Name: | csan_DisclosureOfDefinedBenefitPlanAssumptionsForBenefitObligationsExplanatory
Namespace Prefix: | csan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of defined benefit plan recognised in AOCI. + References No definition available. + Details
Name: | csan_DisclosureOfDefinedBenefitPlanRecognisedInAOCIExplanatory
Namespace Prefix: | csan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of expense income recognized net defined benefit liability asset. + References No definition available. + Details
Name: | csan_DisclosureOfExpenseIncomeRecognizedNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | csan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | csan_TextBlockAbstract
Namespace Prefix: | csan_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_138&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 142 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_142&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfFairValueOfPlanAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_140_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_145&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration