Cosan S.A. – ‘20-F’ for 12/31/20 – ‘EX-101.DEF’

On:  Friday, 4/30/21, at 3:18pm ET   ·   For:  12/31/20   ·   Accession #:  1554855-21-173   ·   File #:  1-40155

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Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   3.83M 
                Non-Canadian Issuer                                              
 8: EX-1.1      Underwriting Agreement or Conflict Minerals Report  HTML    159K 
 9: EX-2.5      Plan of Acquisition, Reorganization, Arrangement,   HTML    202K 
                Liquidation or Succession                                        
10: EX-4.13     Instrument Defining the Rights of Security Holders  HTML     78K 
11: EX-4.14     Instrument Defining the Rights of Security Holders  HTML    115K 
12: EX-4.15     Instrument Defining the Rights of Security Holders  HTML    107K 
13: EX-4.16     Instrument Defining the Rights of Security Holders  HTML    426K 
14: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     70K 
18: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     56K 
19: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     56K 
15: EX-11.1     Statement re: the Computation of Earnings Per       HTML     64K 
                Share                                                            
16: EX-12.1     Statement re: the Computation of Ratios             HTML     59K 
17: EX-12.2     Statement re: the Computation of Ratios             HTML     59K 
20: R1          Cover Page                                          HTML     97K 
21: R2          Consolidated statement of financial position        HTML    214K 
22: R3          Consolidated statement of profit or loss and other  HTML    175K 
                comprehensive income                                             
23: R4          Consolidated statement of changes in equity         HTML    137K 
24: R5          Consolidated statement of cash flows                HTML    215K 
25: R6          Consolidated statement of cash flows                HTML     67K 
                (Parenthetical)                                                  
26: R7          Operations                                          HTML     58K 
27: R8          Development of the Company                          HTML     90K 
28: R9          Corporate reorganization                            HTML     62K 
29: R10         Statement of compliance                             HTML     59K 
30: R11         Accounting policies                                 HTML     77K 
31: R12         Segment information                                 HTML   1.02M 
32: R13         Financial assets and liabilities                    HTML    947K 
33: R14         Other tax receivables                               HTML     71K 
34: R15         Inventories                                         HTML     67K 
35: R16         Investments in associates                           HTML    586K 
36: R17         Investments in joint ventures                       HTML     88K 
37: R18         Property, plant and equipment, intangible assets,   HTML    471K 
                goodwill, right-of-use assets and contract assets                
38: R19         Commitments                                         HTML     59K 
39: R20         Concessions payable                                 HTML    109K 
40: R21         Sector financial asset and liability                HTML     83K 
41: R22         Other taxes payable                                 HTML     86K 
42: R23         Income tax and social contribution                  HTML    231K 
43: R24         Provision for legal proceedings and judicial        HTML    200K 
                deposits                                                         
44: R25         Shareholders' equity                                HTML    132K 
45: R26         Earnings per share                                  HTML     98K 
46: R27         Net sales                                           HTML    125K 
47: R28         Costs and expenses by nature                        HTML     88K 
48: R29         Other income (expenses), net                        HTML     86K 
49: R30         Finance results                                     HTML    111K 
50: R31         Post-employment benefits                            HTML    155K 
51: R32         Share-based payment                                 HTML    240K 
52: R33         Subsequent events                                   HTML     67K 
53: R34         Recent accounting developments adopted by the       HTML     65K 
                Company                                                          
54: R35         New standards and interpretations not yet           HTML     64K 
                effective                                                        
55: R36         Accounting policies (Policies)                      HTML     78K 
56: R37         Accounting policies (Tables)                        HTML     63K 
57: R38         Segment information (Tables)                        HTML   1.01M 
58: R39         Financial assets and liabilities (Tables)           HTML    925K 
59: R40         Other tax receivables (Tables)                      HTML     69K 
60: R41         Inventories (Tables)                                HTML     65K 
61: R42         Investments in associates (Tables)                  HTML    574K 
62: R43         Investments in joint ventures (Tables)              HTML     85K 
63: R44         Property, plant and equipment, intangible assets,   HTML    449K 
                goodwill, right-of-use assets and contract assets                
                (Tables)                                                         
64: R45         Concessions payable (Tables)                        HTML    104K 
65: R46         Sector financial asset and liability (Tables)       HTML     78K 
66: R47         Other taxes payable (Tables)                        HTML     87K 
67: R48         Income tax and social contribution (Tables)         HTML    226K 
68: R49         Provision for legal proceedings and judicial        HTML    168K 
                deposits (Tables)                                                
69: R50         Shareholders' equity (Tables)                       HTML    129K 
70: R51         Earnings per share (Tables)                         HTML     87K 
71: R52         Net sales (Tables)                                  HTML    100K 
72: R53         Costs and expenses by nature (Tables)               HTML     86K 
73: R54         Other income (Expenses), Net (Tables)               HTML     85K 
74: R55         Finance results (Tables)                            HTML    105K 
75: R56         Post-employment benefits (Tables)                   HTML    150K 
76: R57         Share-based payment (Tables)                        HTML    236K 
77: R58         Operations - Additional Information (Detail)        HTML     64K 
78: R59         Development of the Company - Additional             HTML    238K 
                Information (Detail)                                             
79: R60         Corporate reorganization - Additional Information   HTML     63K 
                (Detail)                                                         
80: R61         Accounting policies - Schedule of Exchange Rates    HTML     63K 
                of Real for Functional Currencies of Subsidiaries                
                (Detail)                                                         
81: R62         Segment Information - Summary of Income or Loss     HTML    309K 
                (Detail)                                                         
82: R63         Segment Information - Summary of Financial          HTML    267K 
                Position (Detail)                                                
83: R64         Segment Information - Summary of Net Sales by       HTML    129K 
                Customer by Segment (Detail)                                     
84: R65         Segment Information - Summary of Information on     HTML     79K 
                Geographical Area (Detail)                                       
85: R66         Segment Information - Additional Information        HTML     63K 
                (Detail)                                                         
86: R67         Financial Instruments - Summary of Carrying Amount  HTML     83K 
                of Financial Assets (Detail)                                     
87: R68         Financial Instruments - Summary of Carrying Amount  HTML     92K 
                of Financial Liabilities (Detail)                                
88: R69         Financial Assets and Liabilities - Summary of Cash  HTML     64K 
                and Cash Equivalents (Detail)                                    
89: R70         Financial Assets and Liabilities - Summary of       HTML     72K 
                Financial Investments (Detail)                                   
90: R71         Financial Assets and Liabilities - Additional       HTML     82K 
                information (Detail)                                             
91: R72         Financial Assets and Liabilities - Summary of       HTML     65K 
                Marketable Securities (Detail)                                   
92: R73         Financial Assets and Liabilities - Summary of       HTML     62K 
                Restricted Cash (Detail)                                         
93: R74         Financial Assets and Liabilities - Summary of       HTML     74K 
                Trade Receivables (Detail)                                       
94: R75         Financial Assets and Liabilities - Summary of       HTML     59K 
                Trade Receivables (Parenthetical) (Detail)                       
95: R76         Financial Assets and Liabilities - Summary of       HTML     71K 
                Ageing of Trade Receivables (Detail)                             
96: R77         Financial Assets and Liabilities - Summary of       HTML     61K 
                Changes in Expected Credit Losses (Detail)                       
97: R78         Financial Assets and Liabilities - Summary of       HTML    103K 
                Receivables from and Payables to Related Parties                 
                (Detail)                                                         
98: R79         Financial Assets and Liabilities - Summary of       HTML     59K 
                Receivables from and Payables to Related Parties                 
                (Parenthetical) (Detail)                                         
99: R80         Financial Assets and Liabilities - Summary of       HTML     85K 
                Related Party Transactions (Detail)                              
100: R81         Financial Assets and Liabilities - Summary of       HTML     64K  
                Officers' and Directors' Compensation (Detail)                   
101: R82         Financial Assets and Liabilities - Summary of       HTML    373K  
                Loans, Borrowings and Debentures (Detail)                        
102: R83         Financial Assets and Liabilities - Summary of       HTML     75K  
                Non-current Borrowings (Detail)                                  
103: R84         Financial Assets and Liabilities - Summary of       HTML     66K  
                Carrying in Loans, Borrowings and Debentures                     
                (Detail)                                                         
104: R85         Financial Assets and Liabilities - Summary of       HTML     65K  
                Changes in Loans, Borrowings and Debentures                      
                (Detail)                                                         
105: R86         Financial Assets and Liabilities - Schedule         HTML     86K  
                Required to Comply Financial Covenants (Detail)                  
106: R87         Financial Assets and Liabilities - Loans,           HTML     75K  
                borrowings and debentures - Additional information               
                (Detail)                                                         
107: R88         Financial Assets and Liabilities - Summary of       HTML     73K  
                movement of leases (Detail)                                      
108: R89         Financial Assets and Liabilities - Summary of       HTML     64K  
                lease expense (Detail)                                           
109: R90         Financial Assets and Liabilities - Summary of       HTML     70K  
                Trade Payables (Detail)                                          
110: R91         Financial Assets and Liabilities - Summary of       HTML     61K  
                movement of the obligation with preferred                        
                shareholders (Detail)                                            
111: R92         Financial Assets and Liabilities - Summary of       HTML     87K  
                Derivative Financial Instruments (Detail)                        
112: R93         Financial Assets and Liabilities - Summary of       HTML    124K  
                foreign currency-related hedging instruments and                 
                interest rate swaps (Detail)                                     
113: R94         Financial Assets and Liabilities - Summary of       HTML     78K  
                Market Value of Senior Notes that are listed on                  
                Luxembourg Stock Exchange (Detail)                               
114: R95         Financial Assets and Liabilities - Summary of       HTML    128K  
                Carrying Amounts and Fair Value of Financial                     
                Assets and Financial Liabilities (Detail)                        
115: R96         Financial assets and liabilities - Summary of       HTML     85K  
                Financial Risks and Financial Performance (Detail)               
116: R97         Financial assets and liabilities - Summary of Net   HTML     81K  
                Exposure to Exchange Rate Variations on Assets and               
                Liabilities (Detail)                                             
117: R98         Financial assets and liabilities - Additional       HTML     68K  
                Information (Details)                                            
118: R99         Financial assets and liabilities - Summary of       HTML    123K  
                Sensitivity Analysis on Changes in Foreign                       
                Exchange Rates Impact on Profit Loss (Detail)                    
119: R100        Financial assets and liabilities - Summary of       HTML     81K  
                Sensitivity Analysis on Changes in Foreign                       
                Exchange Rates (Detail)                                          
120: R101        Financial assets and liabilities - Summary of       HTML    130K  
                Sensitivity Analysis on Interest Rates on Loans                  
                and Borrowings (Detail)                                          
121: R102        Financial assets and liabilities - Summary of       HTML    110K  
                Probable Scenario Considers Estimated Interest                   
                Rate (Detail)                                                    
122: R103        Financial risk management - Schedule of             HTML     64K  
                outstanding energy trading operations (Detail)                   
123: R104        Financial risk management - Schedule of             HTML     71K  
                outstanding energy trading operations (Details)                  
124: R105        Financial assets and liabilities - Summary of       HTML     77K  
                Credit Risk (Detail)                                             
125: R106        Financial assets and liabilities - Summary of       HTML     64K  
                Credit Risk Rating (Detail)                                      
126: R107        Financial assets and liabilities - Summary of       HTML    137K  
                Financial Liabilities (Detail)                                   
127: R108        Other Tax Receivables - Summary of Other Tax        HTML     76K  
                Receivables (Detail)                                             
128: R109        Other Tax Receivables - Additional Information      HTML     64K  
                (Detail)                                                         
129: R110        Inventories - Summary of inventories and written    HTML     68K  
                down of inventories (Detail)                                     
130: R111        Investments in Associates - Summary of Information  HTML    278K  
                in Associates of Company and Company's Ownership                 
                (Detail)                                                         
131: R112        Investments in Associates - Summary of Information  HTML     57K  
                in Associates of Company and Company's Ownership                 
                (Parenthetical) (Detail)                                         
132: R113        Investments in Associates - Summary of Financial    HTML     87K  
                Information of Associates (Detail)                               
133: R114        Investments in Associates - Summary of              HTML    157K  
                Non-controlling Interests in Subsidiaries (Detail)               
134: R115        Investments in Associates - Summary of Financial    HTML    105K  
                Position (Detail)                                                
135: R116        Investments in Associates - Summary of Profit or    HTML    113K  
                Loss and Other Comprehensive Income (Detail)                     
136: R117        Investments in Associates - Summary of Cash Flows   HTML     91K  
                (Detail)                                                         
137: R118        Investments in Associates - Acquisition of          HTML    139K  
                subsidiaries (Detail)                                            
138: R119        Investments in Joint Ventures - Summary of Changes  HTML     82K  
                to Investments in Joint Ventures (Detail)                        
139: R120        Investments in Joint Ventures - Additional          HTML     66K  
                Information (Detail)                                             
140: R121        Property, plant and equipment, intangible assets,   HTML     97K  
                goodwill, right-of-use assets and contract assets                
                - Additional Information (Detail)                                
141: R122        Property, plant and equipment, intangible assets,   HTML     60K  
                goodwill, right-of-use assets and contract assets                
                - Additional Information (Detail 1)                              
142: R123        Property, plant and equipment, intangible assets,   HTML     83K  
                goodwill, right-of-use assets and contract assets                
                - Summary of Depreciation on Straight-line Basis                 
                Over the Estimated Useful life of Assets (Detail)                
143: R124        Property, plant and equipment, intangible assets,   HTML    147K  
                goodwill, right-of-use assets and contract assets                
                - Schedule of Property Plant and Equipment                       
                (Detail)                                                         
144: R125        Property, plant and equipment, intangible assets,   HTML     59K  
                goodwill, right-of-use assets and contract assets                
                - Schedule of Property Plant and Equipment                       
                (Parenthetical) (Detail)                                         
145: R126        Property, plant and equipment, intangible assets,   HTML    140K  
                goodwill, right-of-use assets and contract assets                
                - Summary of Intangible Assets and Goodwill                      
                (Detail)                                                         
146: R127        Property, plant and equipment, intangible assets,   HTML     90K  
                goodwill, right-of-use assets and contract assets                
                - Summary of Intangible Assets (Excluding                        
                Goodwill) (Detail)                                               
147: R128        Property, plant and equipment, intangible assets,   HTML    126K  
                goodwill, right-of-use assets and contract assets                
                - Summary of transaction charts of right of use                  
                assets (Detail)                                                  
148: R129        Disclosure - Property, plant and equipment,         HTML     65K  
                intangible assets, goodwill, right-of-use assets                 
                and contract assets - Summary of transaction                     
                charts of contract asset (Detail)                                
149: R130        Commitments (Detail)                                HTML     81K  
150: R131        Concessions payable- Summary of Concessions         HTML     75K  
                Payable (Detail)                                                 
151: R132        Concessions payable - Additional Information        HTML     65K  
                (Detail)                                                         
152: R133        Concessions payable - Summary of judicial deposits  HTML     61K  
                (Detail)                                                         
153: R134        Concessions payable - Summary of leases and grants  HTML     91K  
                related to concession payable (Detail)                           
154: R135        Sector financial asset and liability - Summary of   HTML     81K  
                changes in net sector financial asset (Liability)                
                (Detail)                                                         
155: R136        Other Taxes Payable - Schedule of Other Taxes       HTML     79K  
                Payable (Detail)                                                 
156: R137        Other Taxes Payable - Summary of Amounts Due on     HTML     74K  
                Non-Current Liabilities and Maturity Schedule                    
                (Detail)                                                         
157: R138        Income Tax and Social Contribution - Additional     HTML     59K  
                Information (Detail)                                             
158: R139        Income Tax and Social Contribution - Schedule of    HTML     86K  
                Reconciliation of Income and Social Contribution                 
                Tax Expenses (Detail)                                            
159: R140        Income Tax and Social Contribution - Schedule of    HTML     57K  
                Reconciliation of Income and Social Contribution                 
                Tax Expenses (Parenthetical) (Detail)                            
160: R141        Income Tax and Social Contribution - Summary of     HTML    119K  
                Deferred Income Tax Assets and Liabilities                       
                (Detail)                                                         
161: R142        Income Tax and Social Contribution - Summary of     HTML    131K  
                Changes in Deferred Tax (Detail)                                 
162: R143        Provision for legal proceedings and judicial        HTML     68K  
                deposits - Summary of Provision for Legal                        
                Proceedings and Judicial Deposits (Detail)                       
163: R144        Provision for legal proceedings and judicial        HTML     81K  
                deposits - Summary Changes in Provision for Legal                
                Proceedings (Detail)                                             
164: R145        Provision for legal proceedings and judicial        HTML     82K  
                deposits - Summary of Principal Tax Proceedings                  
                for Which Risk of Loss is Probable (Detail)                      
165: R146        Provision for legal proceedings and judicial        HTML     93K  
                deposits - Additional Information (Detail)                       
166: R147        Provision for legal proceedings and judicial        HTML    111K  
                deposits - Summary of Principal Proceedings for                  
                Which Deem Risk of Loss as Possible (Detail)                     
167: R148        Provision for legal proceedings and judicial        HTML     64K  
                deposits - Contingent assets - Additional                        
                Information (Detail)                                             
168: R149        Shareholders Equity - Summary of Share Capital      HTML     78K  
                (Detail)                                                         
169: R150        Shareholders Equity - Additional Information        HTML     63K  
                (Detail)                                                         
170: R151        Shareholders' Equity - Summary of Other             HTML     89K  
                Comprehensive (Loss) Income (Detail)                             
171: R152        Earnings per Share - Summary of Calculation of      HTML     83K  
                Earnings per Share (Detail)                                      
172: R153        Net sales - Analysis of Revenue from Continuing     HTML     67K  
                Operations (Detail)                                              
173: R154        Net sales - Revenue Disaggregated by Products and   HTML     85K  
                Service Lines and Timing of Revenue Recognition                  
                (Detail)                                                         
174: R155        Costs and Expenses by Nature - Summary of Expenses  HTML     94K  
                by Nature/Purpose (Detail)                                       
175: R156        Other income (expenses), net - Summary of Details   HTML     81K  
                of Other income (Expenses), Net (Detail)                         
176: R157        Other income (expenses), net - Summary of Details   HTML     66K  
                of Other income (Expenses), Net (Parenthetical)                  
                (Detail)                                                         
177: R158        Finance Results - Summary of Finance Results        HTML    102K  
                (Detail)                                                         
178: R159        Post-employment Benefits - Summary of               HTML     66K  
                Post-employment Benefits (Detail)                                
179: R160        Post-employment Benefits - Additional Information   HTML     78K  
                (Detail)                                                         
180: R161        Post-employment Benefits - Summary of Defined       HTML     88K  
                Benefit Obligation and Fair Value of Plan Assets                 
                (Detail)                                                         
181: R162        Post-employment Benefits - Summary of Expense       HTML     61K  
                Recognized in Profit or Loss (Detail)                            
182: R163        Post-employment Benefits - Summary of Amount        HTML     69K  
                Recognised as Accumulated Other Comprehensive                    
                Income (Detail)                                                  
183: R164        Post-employment Benefits - Summary of Plan Assets   HTML     64K  
                (Detail)                                                         
184: R165        Post-employment Benefits - Summary of Assumptions   HTML     71K  
                to Determine Defined Benefit Obligations (Detail)                
185: R166        Post-employment Benefits - Summary of Changes in    HTML     66K  
                Discount Rate (Detail)                                           
186: R167        Post-employment Benefits - Summary of Changes in    HTML     59K  
                Discount Rate (Parenthetical) (Detail)                           
187: R168        Share-based Payment - Summary of Share-based        HTML    213K  
                Payment Arrangements (Detail)                                    
188: R169        Share-based Payment - Summary of Weighted Average   HTML     78K  
                Fair Value of Programs Granted and Principal                     
                Assumptions used in Applying Black-Scholes Model                 
                (Detail)                                                         
189: R170        Share-based Payment - Summary of Number and         HTML     65K  
                Weighted-average Exercise Prices of Share Options                
                (Detail)                                                         
190: R171        Share-based Payment - Summary of Share-based        HTML     58K  
                Compensation Expense (Detail)                                    
191: R172        Subsequent Events - Additional Information          HTML    109K  
                (Detail)                                                         
193: XML         IDEA XML File -- Filing Summary                      XML    375K  
192: EXCEL       IDEA Workbook of Financial Reports                  XLSX    358K  
 2: EX-101.INS  XBRL Instance -- csan-20201231                       XML  16.81M 
 5: EX-101.CAL  XBRL Calculations -- csan-20201231_cal               XML    571K 
 3: EX-101.DEF  XBRL Definitions -- csan-20201231_def                XML   3.97M 
 6: EX-101.LAB  XBRL Labels -- csan-20201231_lab                     XML   8.79M 
 4: EX-101.PRE  XBRL Presentations -- csan-20201231_pre              XML   4.83M 
 7: EX-101.SCH  XBRL Schema -- csan-20201231                         XSD   1.04M 
194: ZIP         XBRL Zipped Folder -- 0001554855-21-000173-xbrl      Zip   1.05M  

‘EX-101.DEF’   —   XBRL Definitions — csan-20201231_def

This Exhibit is an XBRL XML File.