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Investments in joint ventures (Tables)

12 Months Ended

Dec. 31, 2021

Investments accounted for using equity method [abstract]

Summary of Changes to Investments in Joint Ventures

	Before reorganization
	Raízen Combustíveis			Raízen Energia			Reorganization (note 2)			Raízen S.A.
Shares issued by the joint venture	1,661,418,472			7,243,283,198			1,447,807,814			10,352,509,484
Shares held by Cosan	830,709,236			3,621,641,599			105,246,282			4,557,597,117
Cosan ownership interest	50%			50%			-6%			44.02%
At January 1, 2020	3,212,601			4,336,359			—			7,548,960
Interest in earnings of joint ventures	332,240			250,761			—			583,001
Other comprehensive (losses) income	376,053			(446,001	)		—			(69,948	)
Interest on capital	(73,388	)		—			—			(73,388	)
Dividends	—			(417	)		—			(417	)
At December 31, 2020	3,847,506			4,140,702			—			7,988,208
Interest in earnings of joint ventures (i)	448,124			(72,609	)		4,215,116			4,590,631
Other comprehensive (losses) income	215,787			(491,548	)		(73,416	)		(349,177	)
Interest on capital (ii)	(100,318	)		—			(122,480	)		(222,798	)
Corporate reorganization (Note 2)	—			(3,204,832	)		3,204,832			—
Dividends (ii)	(716,230	)		(371,713	)		17,742			(1,070,201	)
At December 31, 2021	3,694,869			—			7,241,794			10,936,663

(i)   As disclosed in Note 2, the conclusion of Raízen's IPO and the acquisition of Biosev resulted in two capitalizations in Raízen's equity of R$6,599,987 and R$2,347,281, respectively. Such capitalizations resulted in a dilution of Cosan S.A.'s interest in Raízen without the loss of shared control, keeping the investment classified as a joint venture. The following are the gains and losses recognized for the period:

Summary of gains and losses recognized in income under investment in joint venture

Reduction on previously held interest	(896,817		)
Increase in investment due to cash contribution by non-controlling shareholders in the IPO	2,929,872
Exercise of subscription bonus - Hédera		1,043,347
Other comprehensive income *	(82,243		)
Gain on dilution	2,994,159
Profit for the year under the equity method	1,596,472
Interest in earnings of joint venture	4,590,631

* Reclassification as part of the partial disposal.

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- Definition

Tabular disclosure of gains and losses recognized in income under investment in joint venture.

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- Definition

The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity's interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B14
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