Cosan 20-F 27 Apr 18 2017 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2017shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	CZZ
Entity Registrant Name	COSAN LTD.
Entity Central Index Key	1,402,902
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Class A common shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	0
Class B common shares [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	0

Consolidated statements of fina

Consolidated statements of financial position - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets
Cash and cash equivalents	R$ 4555177	R$ 4499588
Marketable securities	3,853,343	1,291,580
Trade receivables	1,277,766	1,130,624
Derivative financial instruments	317,763	20,654
Inventories	663,061	630,752
Receivables from related parties	30,059	58,517
Income tax receivable	312,274	364,980
Other current tax receivable	327,410	178,856
Dividends receivable	13,466	144,160
Other financial assets	1,340,000
Other current assets	343,617	449,298
Total current assets	13,033,936	8,769,009
Trade receivables	44,654	54,806
Restricted cash	225,634	200,999
Deferred tax assets	1,636,080	1,490,002
Receivables from related parties	169,755	183,740
Income tax receivable	247,996	121,376
Other non-current tax receivable	778,820	739,849
Judicial deposits	766,107	714,684
Derivative financial instruments	844,450	730,426
Other non-current assets	472,753	835,730
Investments in associates	301,342	286,947
Investments in joint ventures	8,447,799	8,506,395
Property, plant and equipment	11,681,575	10,726,448
Intangible assets and goodwill	16,973,610	17,109,439
Total non-current assets	42,590,575	41,700,841
Total assets	55,624,511	50,469,850
Liabilities
Loans, borrowings and debentures	3,903,392	2,404,009
Leases	261,344	472,632
Real estate credit certificates	86,745	105,422
Derivative financial instruments	1,520	40,526
Trade payables	2,433,995	2,032,542
Employee benefits payable	291,080	238,159
Income tax payables	21,146	83,113
Other taxes payable	418,878	261,169
Concessions payables	27,413	27,662
Dividends payable	191,478	93,500
Payables to related parties	328,263	237,081
Deferred revenue	11,529	14,167
Other financial liabilities	382,702	203,303
Other current liabilities	662,835	415,782
Total current liabilities	9,022,320	6,629,067
Loans, borrowings and debentures	17,785,554	15,934,488
Leases	682,794	924,911
Real estate credit certificates		90,323
Preferred shareholders payable in subsidiaries	1,442,679	1,769,427
Derivative financial instruments	113,565	255,318
Trade payables		568
Other taxes payable	161,637	153,776
Provision for legal proceedings	1,348,157	1,268,564
Concessions payables	2,905,921	2,580,144
Post-employment benefits	485,459	441,480
Deferred tax liabilities	3,902,310	3,550,565
Deferred revenue	56,495	62,207
Other non-current liabilities	658,207	799,263
Total non-current liabilities	29,542,778	27,831,034
Total liabilities	38,565,098	34,460,101
Shareholders' equity
Share capital	5,328	5,328
Additional paid-in capital	3,245,543	4,051,591
Accumulated other comprehensive loss	(394,212)	(480,454)
Retained earnings	3,182,098	2,695,998
Equity attributable to:
Owners of the Company	6,038,757	6,272,463
Non-controlling interests	11,020,656	9,737,286
Total shareholders' equity	17,059,413	16,009,749
Total shareholders' equity and liabilities	R$ 55624511	R$ 50469850

Consolidated statements of prof

Consolidated statements of profit or loss and other comprehensive income - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Profit or loss [abstract]
Net sales	R$ 13582463	R$ 12518139	R$ 12355536
Cost of sales	(9,232,210)	(8,317,490)	(8,645,653)
Gross profit	4,350,253	4,200,649	3,709,883
Selling expenses	(1,068,663)	(1,037,542)	(900,728)
General and administrative expenses	(935,290)	(1,000,734)	(911,666)
Other income (expenses), net	877,599	(116,302)	252,318
Operating expenses	(1,126,354)	(2,154,578)	(1,560,076)
Income before interest in earnings of investees and financial results	3,223,899	2,046,071	2,149,807
Interest in earnings of associates	17,162	(4,440)	7,978
Interest in earnings of joint ventures	985,090	1,570,132	695,165
Interest in earnings of investees	1,002,252	1,565,692	703,143
Finance expense	(3,704,515)	(3,673,356)	(2,637,317)
Finance income	870,739	1,102,918	576,614
Foreign exchange, net	(199,777)	997,109	(746,058)
Derivatives	282,054	(1,482,447)	622,295
Financial results, net	(2,751,499)	(3,055,776)	(2,184,466)
Profit before taxes	1,474,652	555,987	668,484
Income tax (expenses) benefits
Current	(134,517)	(228,634)	(167,665)
Deferred	(293,838)	166,932	198,075
Income tax (expenses) benefits	(428,355)	(61,702)	30,410
Profit (loss) from continuing operations	1,046,297	494,285	698,894
(Loss) profit from discontinued operation, net of tax		(35,262)	100,867
Profit (loss) for the year	1,046,297	459,023	799,761
Items that will never be reclassified to profit or loss
Actuarial loss on defined benefit plan	(24,121)	(87,037)	(28,897)
Taxes over actuarial loss on defined benefit plan	8,201	29,988	9,825
Gain on share subscription of subsidiary	9,000	6,000
Items that will never be reclassified to profit or loss	(6,920)	(51,049)	(19,072)
Items that are or may subsequently be reclassified to profit or loss:
Foreign currency translation effect	(50,085)	146,092	(169,904)
Gain (loss) on cash flow hedge in joint ventures	204,611	45,778	(224,874)
Changes in fair value of available for sale securities	3,459	(70)
Taxes			(4,563)
Items that are or may be reclassified to profit or loss	157,985	191,800	(399,341)
Total other comprehensive income, net of tax	151,065	140,751	(418,413)
Comprehensive income-Continued operation	1,197,362	599,774	381,348
Comprehensive income-Discontinued operation		(124,629)	12,447
Total comprehensive income	1,197,362	475,145	393,795
Total net income attributable to:
Owners of the Parent	551,021	277,804	405,718
Non-controlling interests	495,276	181,219	394,043
Profit for the year	1,046,297	459,023	799,761
Total comprehensive income attributable to:
Owners of the Company	637,263	275,557	93,129
Non-controlling interests	560,099	199,588	300,666
Total comprehensive income	R$ 1197362	R$ 475145	R$ 393795
Basic (loss) earnings per share from: Continuing operations	R$ 2.0951	R$ 1.2283	R$ 1.4409
Discontinuing operations		(0.1788)	0.0919
Total basic earnings (loss) per share	2.0951	1.0495	1.5328
Diluted (loss) earnings per share from: Continuing operations	2.0468	1.1577	1.3805
Discontinuing operations		(0.1780)	0.0919
Total diluted earnings (loss) per share	R$ 2.0468	R$ 0.9797	R$ 1.4724

Consolidated statements of chan

Consolidated statements of changes in equity - BRL (R$) R$ in Thousands	Total	Share capital [member]	Additional paid-in capital [member]	Accumulated other comprehensive income [member]	Retained earnings [member]	Equity attributable to owners of the company [member]	Non-controlling interest [member]
Beginning balance at Dec. 31, 2014	R$ 13410386	R$ 5328	R$ 3887109	R$ 165618	R$ 2068564	R$ 5795383	R$ 7615003
Net profit for the year	799,761				405,718	405,718	394,043
Other comprehensive income:
Gain (loss) on cash flow hedge in joint ventures and subsidiary	(225,205)			(140,777)		(140,777)	(84,428)
Foreign currency translation effects	(169,904)			(160,956)		(160,956)	(8,948)
Actuarial loss on defined benefit plan	(19,072)			(12,192)		(12,192)	(6,880)
Change in fair value of available for sale securities	8,215			1,336		1,336	6,879
Total comprehensive income for the year	381,348
Total comprehensive income	393,795			(312,589)	405,718	93,129	300,666
Contributions by and distributions to owners of the Company:
Dividends-non-controlling interests			(3,847)			(3,847)	3,847
Dividends	(531,502)				(94,247)	(94,247)	(437,255)
Share-based payment transactions	12,661		7,628			7,628	5,033
Total contributions by and distributions to owners of the Company	(518,841)		3,781		(94,247)	(90,466)	(428,375)
Transactions with owners of the Company
Change of shareholding interest in subsidiary	(10,202)		636			636	(10,838)
Business combination-ALL	2,939,353		118,937			118,937	2,820,416
Share buyback cost - Rumo	(25,241)		(3,901)			(3,901)	(21,340)
Transactions with owners of the Company	2,903,910		115,672			115,672	2,788,238
Ending balance at Dec. 31, 2015	16,189,250	5,328	4,006,562	(478,207)	2,380,035	5,913,718	10,275,532
Net profit for the year	459,023				277,804	277,804	181,219
Other comprehensive income:
Gain (loss) on cash flow hedge in joint ventures and subsidiary	45,778			28,746		28,746	17,032
Foreign currency translation effects	146,092			112,770		112,770	33,322
Actuarial loss on defined benefit plan	(57,049)			(22,839)		(22,839)	(34,210)
Investment property				(118,832)	118,832
Fair value of financial assets				(5,797)	5,797
Gain on share subscription of an subsidiary	6,000			3,751		3,751	2,249
Change in fair value of available for sale securities	(70)			(46)		(46)	(24)
Total comprehensive income for the year	599,774			(2,247)	402,433	400,186	199,588
Total comprehensive income	475,145
Contributions by and distributions to owners of the Company:
Share options exercised-Subsidiaries	37,327		23,684			23,684	13,643
Dividends-non-controlling interests			(8,106)			(8,106)	8,106
Dividends	(975,405)				(86,470)	(86,470)	(888,935)
Write-off of investment	(1,622,005)						(1,622,005)
Share-based payment transactions	11,621		6,949			6,949	4,672
Total contributions by and distributions to owners of the Company	(2,548,462)		22,527		(86,470)	(63,943)	(2,484,519)
Transactions with owners of the Company
Change of shareholding interest in subsidiary	1,769,187		22,502			22,502	1,746,685
Ending balance at Dec. 31, 2016	16,009,749	5,328	4,051,591	(480,454)	2,695,998	6,272,463	9,737,286
Net profit for the year	1,046,297				551,021	551,021	495,276
Other comprehensive income:
Gain (loss) on cash flow hedge in joint ventures and subsidiary	204,611			127,994		127,994	76,617
Foreign currency translation effects	(50,085)			(42,055)		(42,055)	(8,030)
Actuarial loss on defined benefit plan	(15,920)			(7,445)		(7,445)	(8,475)
Gain on share subscription of an subsidiary	9,000			5,598		5,598	3,402
Change in fair value of available for sale securities	3,459			2,150		2,150	1,309
Total comprehensive income for the year	1,197,362			86,242	551,021	637,263	560,099
Total comprehensive income	1,197,362
Contributions by and distributions to owners of the Company:
Share options exercised-Subsidiaries	36,966		23,477			23,477	13,489
Capital increase in subsidiary	2,052,962						2,052,962
Dividends-non-controlling interests			(19,725)			(19,725)	19,725
Dividends	(792,145)				(64,921)	(64,921)	(727,224)
Treasury shares acquired	(704,225)		(704,225)			(704,225)
Share-based payment transactions	63,658		55,478			55,478	8,180
Total contributions by and distributions to owners of the Company	657,216		(644,995)		(64,921)	(709,916)	1,367,132
Transactions with owners of the Company
Change of shareholding interest in subsidiary	(804,914)		(161,053)			(161,053)	(643,861)
Ending balance at Dec. 31, 2017	R$ 17059413	R$ 5328	R$ 3245543	R$ 394212	R$ 3182098	R$ 6038757	R$ 11020656

Consolidated statements of cash

Consolidated statements of cash flows R$ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)	Dec. 31, 2016BRL (R$)	Dec. 31, 2015BRL (R$)
Cash flows from operating activities
Profit before taxes	R$ 1474652	R$ 555987	R$ 668484
Adjustments for:
Depreciation and amortization	1,938,393	1,735,332	1,178,124
Lease and concession	193,252	193,637	124,376
Interest in earnings of associates	(17,162)	4,440	(7,978)
Interest in earnings of joint ventures	(985,090)	(1,570,132)	(695,165)
Losses on disposals of assets	43,068	24,006	22,424
Share-based payments	52,016	11,621	12,661
Legal proceedings provision	172,351	97,435	58,956
Indexation charges, interest and exchange, net	2,861,772	3,188,277	2,405,117
Provisions for employee benefits	166,298	150,334	128,927
Allowance for doubtful accounts	31,838	27,226	17,328
Deferred revenue	(16,032)	(16,212)
Sales of credit rights	(1,039,966)
Other	(20,416)	(292,360)	(316,727)
Adjustments to reconcile profit (loss)	4,854,974	4,109,591	3,596,527
Changes in:
Trade receivables	(252,079)	(8,427)	64,600
Inventories	(40,224)	6,690	(200,034)
Recoverable taxes	(227,248)	247,628	(154,271)
Related parties	(1,215)	13,066	85,265
Trade payables	174,248	(138,690)	284,996
Other financial liabilities	90,966	(55,000)	63,152
Employee benefits	(121,540)	(127,487)	(68,938)
Provision for legal proceedings	(79,206)	(56,145)	(36,394)
Judicial deposits	(32,224)	(29,614)	(14,683)
Post-employment benefits	(30,617)	(30,262)	(29,312)
Income tax and other tax	(110,944)	(143,659)	(59,397)
Discontinued operation		70,087	22,844
Concessions payable	(111,922)	(107,729)	(68,212)
Other assets and liabilities, net	(24,868)	(114,661)	(135,581)
Changes in assets and liabilities	(766,873)	(474,203)	(245,965)
Net cash generated by operating activities	4,088,101	3,635,388	3,350,562
Cash flows from investing activities
Capital contribution in associates	(15,320)	(22,802)	(54,640)
Non-controlling interest acquisition		(54,122)
Marketable securities	(2,331,232)	(626,279)	208,775
Restricted cash	(24,635)	59,162	(26,565)
Dividends received from associates	13,929	12,229	6,303
Dividends received from joint ventures	1,346,460	1,230,367	671,351
Discontinued operation		(13,934)	(27,839)
Put option exercised paid		(186,052)
Acquisition of subsidiary, net of cash acquired	(116,514)		103,044
Acquisition of property, plant and equipment, intangible assets and investments	(2,457,458)	(2,190,505)	(2,010,271)
Net cash from sale of discontinued operations	(689)	1,053,768	118,362
Related parties		11,338
Cash received on sale of fixed assets, and intangible assets	8,097	(189)	8,412
Net cash used in investing activities	(3,577,362)	(727,019)	(1,003,068)
Cash flows from financing activities
Loans and borrowings and debentures raised	6,248,712	7,527,792	5,201,072
Amortization of principal on loans, borrowings and debentures	(3,839,633)	(7,203,109)	(3,901,237)
Payment of interest on loans, borrowings and debentures	(1,602,034)	(1,449,181)	(1,195,814)
Derivative financial instruments	(274,701)	(373,608)	581,753
Amortization of principal on financing leases	(348,114)	(413,267)	(289,606)
Payment of interest on financing leases	(283,430)	(330,452)	(166,760)
Real estate credit certificates	(129,503)	(128,932)	(99,381)
Proceeds from issuing shares	2,030,212	1,979,174
Related parties			(3,806)
Non-controlling interest subscription	20,375	28,764
Discontinued operation		(53,272)
Dividends paid	(1,089,840)	(1,440,544)	(656,669)
Acquisition of non-controlling interest	(554,045)
Payments to redeem entity's shares	(780,931)		(12,186)
Share options exercised-subsidiaries	37,184	37,327
Net cash used in financing activities	(565,748)	(1,819,308)	(542,634)
(Decrease) increase in cash and cash equivalents	(55,009)	1,089,061	1,804,860
Cash and cash equivalents at beginning of the year	4,499,588	3,505,824	1,649,340
Effect of exchange rate fluctuations on cash held	110,598	(95,297)	51,624
Cash and cash equivalents at end of the year	4,555,177	4,499,588	3,505,824
Supplemental cash flow information
Income taxes paid	R$ 90099	R$ 83376	R$ 102326

Operations

Operations	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Operations	1 Operations Cosan Limited (“Cosan”) was incorporated in Bermuda on April 30, 2007. Cosan’s class A common shares are traded on the New York Stock Exchange (NYSE) (ticker—CZZ). The BDRs (Brazilian Depositary Receipts) representing Cosan’s class A common shares are listed on the Brazilian Stock Exchange (“B3”) (ticker—CZLT33). Mr. Rubens Ometto Silveira Mello is the ultimate controlling shareholder of Cosan. Cosan controls its subsidiaries Cosan S.A. Indústria e Comércio (“Cosan S.A.”) and Cosan Logística S.A. (“Cosan Logística”) through a 58.21% and 72.53% interest, respectively. Cosan, Cosan S.A., Cosan Logística and its subsidiaries are collectively referred to as the “Company.” The Company’s primary activities are in the following business segments: (i) Piped natural gas distribution to part of the State of São Paulo through its subsidiary Companhia de Gás de São Paulo – Comgás (“Comgás”); (ii) Logistics services including transportation, port loading and storage of sugar, leasing or lending of locomotives, wagons and other railway equipment, through its indirect subsidiaries Rumo S.A. (“Rumo”), logistic segment (“Logistic”); (iii) Production and distribution of lubricants, through its indirect subsidiaries Cosan Lubrificantes e Especialidades S.A. (“CLE”) and Stanbridge Group Limited (“Stanbridge”), under the Mobil licensed trademark in Brazil, Bolivia, Uruguay, Paraguay and European market, and Comma Oil & Chemicals Ltd. (“Comma”) under the Comma’s brand to the European and Asian market and corporate activities (“Moove”); and (iv) Other investments, in addition to the corporate structures of the Company (“Cosan Corporate”). The Company also holds interests in two joint ventures (“JVs”): (i) Raízen Combustíveis S.A. (“Raízen Combustíveis”), a fuel distribution business, and (ii) Raízen Energia S.A. (“Raízen Energia”), which operates in the production and marketing of sugar, ethanol and energy cogeneration, produced from sugar cane bagasse. On September 30, 2016 the Company disclosed a material fact stating that it has signed a Share Purchase Agreement with Mansilla Participações Ltda. (Vehicle TIAA—Teachers Insurance and Annuity Association of America), also a shareholder of the company Radar and Radar II. In the material fact, the Company sold part of its shares of Radar and Radar II for the amount of R$ 1,053,768 received on November 4, 2016. The subsidiary Cosan S.A. and Shell International Petroleum Company Limited (“Shell”) finalized the discussions regarding the cancellation and replacement of options to buy and sell shares issued by Raízen Energia S.A. and Raízen Combustíveis S.A., whose exercise was dated to 2021 and 2026, and concluded an addendum to the relevant contracts in force. The changes agreed between Cosan S.A and Shell aim to strengthen the partnership in Raízen in the long term. The Parties also agreed to renew the “lock-up” On February 23, 2017, TPG VI Fundo de Investimento em Participações On December 12, 2017, the Company finalized the put option with Shell related to Comgás shares and bought the total of 21,805,645 shares, which represents 16.77% of Comgás share capital for R$ 1,041,960. As part of the payment, the Company delivered 17,187,937 common shares issued by Cosan S.A., representing 4.21% of the capital stock, plus a cash outflow of R$ 208,650. Additionally, was recognized accounts payable referring to the second installment to be settled within one year after the closing of the operation in the amount of R$ 208,650 plus the interest rate of 3% per year. As a result of this transaction, the Company’s shareholders’ equity was reduced by R$ (475,846), of which R$ 2,036 was attributed to the controlling shareholders and R$ (477,882) was attributed to non-controlling

Basis of preparation

Basis of preparation	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Basis of preparation	2 Basis of preparation 2.1 Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The relevant information of the financial statements, and only them, are being evidenced and correspond to those used by management in its management. These consolidated financial statements were authorized for issue by the Board of Directors on February 22, 2018. Certain amounts of the comparative balances, in the statements of profit or loss, statements of cash flows and in the notes 9, 11, 12, 13, 17, 18, 20, 22, 23 and 31, were reclassified to improve the level of details of disclosures in the financial statements. These reclassifications had inconsequential impacts on the Company´s financial statements. 2.2 Functional and presentation currency The consolidated financial statements are presented in Brazilian Reais. However, the functional currency of Cosan Limited is the U.S. Dollar (U.S.$). The Brazilian Real is the functional currency of Cosan S.A., Cosan Logística, its subsidiaries and joint ventures, located in Brazil, as it is the currency of the primary economic environment in which they operate, generate and expend cash. The main functional currency for the subsidiaries located outside Brazil is U.S. Dollar or the Pound Sterling (GBP). 2.3 Use of judgments and estimates The preparation of the consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenue and expenses at the end of the reporting period. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized prospectively. Information about critical judgments, assumptions and estimation uncertainties in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is included in the following notes: • Notes 15 and 16 – Property, plant and equipment and intangible assets The Company performs annually a review of impairment indicators for intangible assets with defined useful lives and property, plant and equipment. Also, an impairment test is undertaken for goodwill and intangible assets with indefinite useful lives. Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs to sell and its value in use. The key assumptions used to determine the recoverable amount of the different cash generating units to which goodwill is allocated are explained in note 16. The subsidiary Comgás has an agreement for the public concession of gas distribution service which the Conceding Authority controls what services must be rendered and what prices will be applied, as well as included significant interest in the infrastructure at the end of the concession. This concession agreement represents the right to charge customers for the supply of gas during the effective period of the agreement. Therefore, the Company recognizes this right as intangible assets. Thus, the infrastructure construction necessary for gas distribution is considered a service to the Grantor and the related revenue is recognized at fair value. Financing costs directly related to construction are also capitalized. The Company does not recognize a margin on the infrastructure construction. Subject to approval of the Granting Authority, the Company may request only once the extension of the distribution services for another 20 years. When the concession is terminated, the assets linked to the rendering of gas distribution services will be returned to the Granting Authority, and the Company will be entitled to receive an indemnity to be determined based on assessments and evaluations to be calculated at the time. Currently the figures for compensation are not predetermined or determinable, which is why the Company did not apply the bifurcated model for the accounting of financial assets. The amortization of intangible assets reflects the pattern expected for the utilization of the future economic benefits by the Company, which corresponds to the useful lives of the assets comprising the infrastructure consonant to the São Paulo State Sanitation and Energy Regulatory Agency (“ARSESP”) provisions, as disclosed in note 16. The amortization of the intangible assets is discontinued when the related asset is fully used or written off, and no longer is included in the calculation basis of the tariff for the rendering of the concession services, whichever occurs first. The subsidiary Rumo has a concession rights generated in the business combination of ALL, which was fully allocated to Rumo Malha Norte concession and amortized on the straight-line method based on estimated useful lives of intangible assets, from the date on which these are available for use. • Note 18 – Operating lease commitments The Company contracted commercial leases of locomotives and wagons. The classification of the lease as operational or financial is determined based on an evaluation of the terms and conditions of the contracts. The Company identified the cases in which it assumes substantially all the risks and benefits of ownership of the said assets, recording such cases as a financial lease. • Note 23 – Income taxes and social contribution A deferred tax asset is recognized for loss carryforwards to the extent that it is probable that future taxable income will be generated to realize such losses. Significant judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the timing and the level of future taxable income together with future tax planning strategies. • Other non-current The subsidiary Comgás has natural gas supply contracts with specific characteristics, such as minimum withdrawal obligations by the Comgás (take or pay for commodity and ship or pay for transportation), that is, if Comgás consumes below contractual obligations, it must make payment of the differences between the volume consumed and the minimum contracted volumes, and may compensate them (through consumption) over the period of validity of the respective contract, provided that consumption exceeds the contracted minimum quantity. In addition, the supplier allows in contractual clause that there is recovery of the volume eventually accumulated for the term of 365 days after the termination of the contracts. Therefore, it is currently forecast to recover all the cumulative volume since, during the recovery period provided for in the agreement, there will be no new accumulation related to the minimum commitments contracted for this period. Given the recoverable nature of this inventory, the amounts paid and not used were recognized in assets under “Paid and unused transportation.” • Note 32 – Fair value of derivatives and other financial instruments When the fair value of financial assets and liabilities cannot be derived from active markets, their fair value is determined using valuation techniques including the discounted cash flow model. The inputs to these models are taken from observable markets where possible, but when this is not feasible, a degree of judgment is required in determining fair values. Judgment is required in the determination of inputs such as liquidity risk, credit risk and volatility. Changes in these variables could affect the reported fair value of financial instruments. • Note 33 – Post-employment benefits The cost of defined benefit pension plans and other post-employment and the present value of the pension obligation is determined using actuarial valuations. An actuarial valuation involves the use of various assumptions which may differ from actual results in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. A defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed by management at each reporting date. • Note 34 – Share-based payments The Company measures employees’ share-based compensation cost by referencing the fair value of the shares at the grant date. The estimation of fair value for share-based payment transactions requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the plan. This estimate also requires determining the most appropriate inputs to the valuation model including the assumption of the expected life of the stock option or stock grant, volatility and dividend yield. The assumptions and models used for estimating fair value for share-based payment transactions are disclosed in Note 34. • Note 24 – Provisions for legal proceedings Provisions for legal proceedings are recognized as other expenses when the Company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. The assessment of probability loss includes the available evidence, hierarchy of laws, jurisprudence, the most recent court decisions and relevance in the legal system, as well as the opinion of outside counsel. Provisions are reviewed and adjusted according to circumstances, such as limitation period, conclusions of tax inspections or additional exposures identified based on new matters or court decisions. Provisions for legal proceedings resulting from business combinations are estimated at fair value. • Note 14—Investment in joint ventures The Company has a 50% interest in a joint agreement. The joint venture agreements require unanimous consent from all parties for all relevant activities. The two partners have direct rights to the assets of the partnership and are jointly and severally liable for the liabilities incurred by the partnership. This entity is therefore classified as a joint ventures and the Company recognizes its interest in the joint ventures using the equity method as described in Note 14. Measurement of fair value A number of the Company’s accounting policies and disclosures require the measurement of fair values, for both financial and non-financial The Company regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties to support the conclusion that such valuations meet the requirements of the accounting practices adopted in Brazil and the international standards IFRS, including the level in the fair value hierarchy in which such valuations should be classified. When measuring the fair value of an asset or a liability, the Company uses observable market data when available. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities; • Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and • Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). The Company recognizes transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred. 2.4 Basis of measurement The consolidated financial statements have been prepared on the historical cost basis except for the following material items in the consolidated statement of financial position: • financial instruments at fair value through profit or loss; • derivative financial instruments at fair value through profit or loss; • loans measured at fair value through profit or loss; • available-for-sale • contingent consideration assumed in a business combination; • employee’s defined benefit obligations are presented at the present value of the actuarial obligation net of the fair value of plan assets (Note 33).

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Significant accounting policies	3 Significant accounting policies The accounting policies set out below have been applied consistently by the Company to all periods presented in this consolidated financial statements. 3.1 Basis of consolidation The consolidated statements include the accounts of Cosan and its subsidiaries. Cosan’s subsidiaries are listed below: December 31, December 31, Directly owned subsidiaries Cosan Logística S.A. 72.53% 72.42% Cosan S.A. Indústria e Comércio (i) 58.21% 62.29% Interest of Cosan S.A. in its subsidiaries Companhia de Gás de São Paulo – Comgás (i) 79.87% 62.66% Cosan Biomassa S.A. (ii) | (iv) 100.00% 100.00% Cosan Cayman II Limited 100.00% 100.00% Cosan Global Limited 100.00% 100.00% Cosan Investimentos e Participações S.A. 100.00% 100.00% Cosan Lubes Investments Limited (iv) 100.00% 100.00% Comma Oil Chemicals Limited 100.00% 100.00% Airport Energy Limited (v) 100.00% — Airport Energy Services Limited (v) 100.00% — Wessesx Petroleum Limited (v) 100.00% — Stanbridge Group Limited (v) 100.00% — Cosan Lubrificantes e Especialidades S.A. (iv) 100.00% 100.00% Cosan Luxembourg S.A. 100.00% 100.00% Cosan Overseas Limited 100.00% 100.00% Cosan Paraguay S.A. 100.00% 100.00% Cosan U.S., Inc. 100.00% 100.00% Rumo S.A. (iii) 1.71% 0.86% Interest of Cosan Logística S.A. in its subsidiaries Rumo S.A. 28.47% 28.37% Logispot Armazéns Gerais S.A. 14.52% 14.47% Elevações Portuárias S.A. 28.47% 28.37% Rumo Luxembourg Sarl 28.47% 28.37% Rumo Intermodal S.A. 28.47% 28.37% Rumo Malha Oeste S.A. 28.47% 28.37% Rumo Malha Paulista S.A. 28.47% 28.37% Rumo Malha Sul S.A. 28.47% 28.37% Rumo Malha Norte S.A. 28.33% 28.22% Boswells S.A. 28.47% 28.37% Brado Holding S.A. 28.47% 28.37% ALL Serviços Ltda. 28.47% 28.37% ALL Argentina S.A. 28.47% 25.81% Paranaguá S.A. 28.47% 28.32% ALL Rail Management Ltda. (vi) — 14.19% ALL Armazéns Gerais Ltda. 28.47% 28.37% Portofer Ltda. 28.47% 28.37% Brado Logística e Participações S.A. 17.71% 17.65% Brado Logística S.A. 17.71% 17.65% ALL Mesopotâmica S.A. 20.09% 20.02% ALL Central S.A. 20.94% 20.87% Servicios de Inversion Logistica Integrales S.A. 28.47% — PGT S.A. 28.47% 28.37% (i) As of June 30, 2017, the Company increased its interest, in Comgás to 63.11% due to the capital increase arising from the partial use of the goodwill tax benefit, according to Ordinary / Extraordinary General Meeting of April 20, 2017, of the subsidiary Comgás. As a consequence, a loss in shareholders’ equity was recognized in the total amount of R$ 6,690. According to the event stated in the note 1 Cosan S.A. increased its interest in Comgás from 63.11% to 79.87% According to the event stated in the note 1 Company decreased its interest in Cosan S.A. from 62.29% to 58.21% (ii) The Company recorded in the year ended December 31, 2017, a put option for the repurchase of shares of non-controlling (iii) The direct subsidiary Cosan S.A. has a financial investment of 26,732,274 shares of Rumo S.A., which is an indirect subsidiary of the Company. Therefore, for the consolidated financial statements of the Company, the interest of 1.71% (0.86% stake as of December 31, 2016) in the share capital of Rumo S.A. is recognized as an equity investment. (iv) Management has concluded that there are no material uncertainties that cast doubt on the continuity of the subsidiaries. Although they had a combined amount of uncovered liabilities of R$ 92,823 as of December 31, 2017, no events or conditions were identified that individually or collectively could raise significant doubts related to their ability to maintain their operational continuity. The subsidiaries have the financial support of the Company. (v) Interest acquired in the companies during the year 2017. (vi) On December 22, 2017, Rumo S.A. sold the interest on ALL Rail Management Ltda. to Qualytpar Participações S.A. (a) Business combinations Business combinations are accounted for using the acquisition method. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired and liabilities assumed. Any goodwill that arises is tested annually for impairment. Transaction costs are expensed as incurred, except if related to the issue of debt or equity. The consideration transferred does not include amounts related to the settlement of pre-existing (b) Non-controlling For each business combination, the Company elects to measure any non-controlling • at fair value; or • at their proportionate share of the acquirer’s identifiable net assets, which are generally at fair value. Transactions with non-controlling (c) Subsidiaries Subsidiaries are all entities over which the Company has control. Subsidiaries are fully consolidated from the date of acquisition of control, and continue to be consolidated until the date that control ceases to exist. They are deconsolidated from the date that control ceases. The financial statements of subsidiaries are prepared for the same reporting period as that of the parent company, using consistent accounting policies. (d) Investments in associates (equity method investees) Associates are those entities in which the Company has significant influence, but not control or joint control, over the financial and operating policies. Investments in associates are accounted for under the equity method and are recognized initially at cost. The cost of the investment includes transaction costs. Under the equity method of accounting, the share attributable to the Company of the profit or loss for the period of such investments is accounted for in the statement of profit or loss, in “Equity in investees.” Unrealized gains and losses arising on transactions between the Company and the investees are eliminated based on the percentage of interest held in such investees. The other comprehensive income of subsidiaries, associates and jointly controlled entities is recorded directly in the Company’s shareholders’ equity, in “Other comprehensive income.” (e) Investments in joint ventures (equity method investees) The Company has interests in joint ventures, in which contractual arrangement establishes joint control over the voting and economic activities of the entity. The contractual arrangements require unanimous agreement for financial and operating decisions among the ventures. The Company recognizes its interest in the joint ventures using the equity method (Note 14). (f) Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are similarly eliminated, but only to the extent that there is no evidence of impairment. 3.2 Foreign currency a) Foreign currency transactions Transactions in foreign currencies are translated to the respective functional currencies of each subsidiary using the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency using the exchange rate at the reporting date. b) Foreign operations The assets and liabilities derived from foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to Brazilian Reais using the exchange rates at the reporting date. Income and expenses of foreign operations are translated to Brazilian Reais using the exchange rates at the dates of the transactions. Foreign currency differences are recognized in other comprehensive income, and presented in the foreign currency translation reserve (translation reserve) in equity. However, if the foreign operation is a non-wholly non-controlling c) Translation of subsidiaries and associates’ financial statements These consolidated financial statements have been translated to the Brazilian Real using the following criteria: (a) assets and liabilities have been translated using the exchange rate at the balance sheet date; (b) statement of profit or loss, comprehensive income and statement of cash flows have been translated using the monthly average exchange rate; and (c) shareholders’ equity has been translated using the historical exchange rate. Translation effects have been recognized in shareholders’ equity in “Cumulative translation adjustment.” The consolidated financial statements of each subsidiary included in these consolidated financial statements and equity method investments are prepared based on their respective functional currencies. For subsidiaries whose functional currency is a currency other than the Brazilian Real, asset and liability accounts are translated into the Company’s reporting currency using exchange rates in effect at the date of the statement of financial position, and income and expense items are translated using monthly average exchange rates and shareholders’ equity has been translated using the historical exchange rate. The resulting translation adjustments are reported in a separate component of shareholders’ equity, as cumulative translation adjustment. The exchange rate of the Brazilian Real (R$) to the U.S. Dollar (U.S.$) was R$ 3.3080 at December 31, 2017, R$ 3.2591 at December 31, 2016 and R$ 3.9048 at December 31, 2015. 3.3 Financial instruments (i) Non-derivative The Company initially recognizes loans and receivables on the date that they are originated. All other financial assets (including assets designated as at fair value through profit or loss) are recognized initially on the trade date, which is the date that the Company becomes a party to the contractual provisions of the instrument. The Company classifies non-derivative held-to-maturity a) Financial assets at fair value through profit or loss A financial asset is classified at fair value through profit or loss if it is classified as held-for-trading i. Marketable securities Investments in securities with a maturity date greater than three months at the date of purchase and other securities for which there is more than an insignificant risk of change in value due to interest rate, quoted price, or penalty on withdrawal b) Loans and receivables Loans and receivables are financial assets with fixed or determinable payments that are not quoted in an active market. Such assets are recognized initially at fair value plus any directly attributable transaction costs. Subsequent to initial recognition, loans and receivables are measured at amortized cost using the effective interest method, less any impairment losses. Loans and receivables comprise cash and cash equivalents, restricted cash , trade and other receivables. Cash and cash equivalents Cash and cash equivalents comprise cash balances, call deposits and highly liquid short-term investments with maturities of three months or less from the acquisition date that are subject to an insignificant risk of changes in their fair value, and are used by the Company in the management of its short-term commitments. c) Available-for-sale Available-for-sale non-derivative available-for-sale Available-for-sale Subsequent to initial recognition, the financial assets are measured at fair value and changes therein, other than impairment losses and foreign currency gain/losses on available-for-sale Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized when: • The rights to receive cash flows from the asset have expired; or • The Company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a “pass-through” arrangement, and either (a) the Company has transferred substantially all the risks and rewards of the asset, or (b) the Company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. When the Company has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if and, to what extent, it has retained the risks and rewards of ownership. When it has neither transferred nor retained substantially all of the risks and rewards of the asset nor transferred control of it, the asset is recognized to the extent of the Company’s continuing involvement. In that case, the Company also recognizes an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Company has retained. (ii) Non-derivative The Company initially recognizes debt securities issued and subordinated liabilities on the date that they are originated. All other financial liabilities are recognized initially on the trade date, which is the date that the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial liability when its contractual obligations are discharged, cancelled or expire. The Company classifies non-derivative Financial liabilities comprise loans and borrowings, debt securities issued, bank overdrafts, and trade and other payables. A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the statement of profit or loss. (iii) Share capital Ordinary shares Incremental costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity. Income taxes relating to transaction costs of an equity transaction are accounted for in accordance with IAS 12. Preference shares Non-redeemable Mandatory minimum dividends as defined in the bylaws are recognized as liabilities. (iv) Derivative financial instruments, including hedge accounting The Company holds derivative financial instruments to hedge its foreign currency and interest rate risk exposures. Embedded derivatives are separated from the host contract and accounted for separately if: (a) The economic characteristics and risks of the host contract and the embedded derivative are not closely related; (b) A separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and (c) The combined instrument is not measured at fair value through profit or loss. On initial designation of the derivative as a hedging instrument, the Company formally documents the relationship between the hedging instrument and hedged item, including the risk management objectives and strategy in undertaking the hedge transaction and the hedged risk, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Company makes an assessment, both at the inception of the hedge relationship as well as on an ongoing basis, of whether the hedging instruments are expected to be highly effective in offsetting the changes in the fair value or cash flows of the respective hedged items attributable to the hedged risk, and whether the actual results of each hedge are within a range of 80% – 125%. For a cash flow hedge of a forecast transaction, the transaction should be highly probable to occur and should present an exposure to variations in cash flows that ultimately could affect reported profit or loss. Derivatives are initially recognized at fair value; any attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are accounted for as described below: • Cash flow hedges When a derivative is designated as the hedging instrument in a hedge of the variability in cash flows attributable to a particular risk associated with a recognized asset or liability or a highly probable forecast transaction that could affect profit or loss, the effective portion of changes in the fair value of the derivative is recognized in other comprehensive income and presented in the hedging reserve in equity. Any ineffective portion of changes in the fair value of the derivative is recognized immediately in profit or loss. When the hedged item is a non-financial non-financial • Fair value hedge Changes in fair value of derivatives, that are designated and qualify as fair value hedge, are recorded in the statement of profit or loss, with any changes in fair value of the hedged asset or liability that are attributable to the hedged risk. The Company applies hedge accounting for fair value hedges to protect itself against the risk of changes in interest rates and foreign exchange rates on loans. The gain or loss related to the effective portion of interest rate swaps to protect against fixed rate borrowings is recognized in the statement of profit and loss as “Financial expenses.” The gain or loss related to the ineffective portion is recognized in the statement of profit or loss as “Other gains (losses), net.” Changes in fair value of fixed rate borrowings hedged attributable to interest rate risk are recognized in the statement of profit or loss as “Financial expenses.” If the hedge no longer meets the criteria for hedge accounting, the adjustment to the carrying amount of a hedged item for which the method of effective interest rate is used, is amortized to income over the period to maturity. • Embedded derivatives Changes in the fair value of separated embedded derivatives are recognized immediately in profit or loss. • Other derivative financial instruments When a derivative financial instrument is not designated in a hedge relationship and does not qualify for hedge accounting, all changes in its fair value are recognized immediately in profit or loss. 3.4 Inventory Inventory is recorded at the lower of average cost of acquisition or production and net realizable value, whichever the less. Net realizable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Provisions for slow-moving or obsolete inventory are recorded when deemed necessary by management. The cost of finished goods and work in progress comprises raw materials, direct labor, other direct costs and related production overheads (based on normal operating capacity). It excludes borrowing costs. 3.5 Property, plant and equipment (a) Recognition and measurement Items of property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. The cost of constructed assets includes: • the cost of materials and direct labor; • any other costs directly attributable to bringing the assets to a working condition for their intended use; • an estimate of the costs of dismantling and removing the items and restoring the site on which they are located, when the Company has an obligation to remove the asset or restore the site; and • capitalized borrowing costs. Cost also includes transfers from equity of any gain or loss on qualifying cash flow hedges of foreign currency purchases of property, plant and equipment. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. When components of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Any gain or loss on disposal of an item of property, plant and equipment, calculated as the difference between the net proceeds from disposal and the carrying amount of the item, is recognized in profit or loss. (i) Reclassification to investment property When the use of a property changes from held to use to investment property, the property is remeasured at fair value and reclassified as investment property. Any gain or loss arising on this remeasurement is recognized in equity. (ii) Subsequent costs Subsequent expenditure is capitalized only when it is probable that the future economic benefits associated with the expenditure will flow to the Company. Ongoing repairs and maintenance are expensed as incurred. (iii) Depreciation Items of property, plant and equipment are depreciated from the date they are available for use or, in respect of constructed assets, from the date that the asset is completed and ready for use. Depreciation is calculated on the carrying value of property, plant and equipment less their estimated residual values using the straight-line basis over their estimated useful lives. Depreciation is generally recognized in profit or loss, unless it is capitalized as part of the cost of another asset. Assets recognized under finance leases are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the Company will obtain ownership by the end of the lease term. Land is not depreciated. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows: Buildings and improvements 4% to 5% Machinery, equipment and facilities 8% to 11% Airplanes, vessels and vehicles 10% to 20% Railcars 2.9% to 6% Locomotives 3.33% to 8% Permanent railways 4% Furniture and fixtures 10% to 15% Computer equipment 20% Costs of normal periodic maintenance are recorded as expenses when incurred when the components will not improve the production capacity or introduce improvements to the equipment. The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed annually and adjusted prospectively. During the fiscal year ended December 31, 2017, the subsidiary Rumo S.A. conducted a useful life review of a group of approximately 200 locomotives allocated to the logistics segment. Locomotives comprise individual components with different useful lives, and the review resulted in a reduction of useful lives of some components to reflect the time that the subsidiary Rumo intends to use those components through its economic life. The new useful life was applied starting from January 1 st Depreciation methods such as useful lives and residual values are reviewed at each year-end, 3.6 Intangible assets and goodwill (a) Goodwill Goodwill is measured at cost less accumulated impairment losses. With respect to equity method investees, the carrying amount of goodwill is included in the carrying amount of the investment, and any impairment loss is allocated to the carrying amount of the equity method investee as a whole. (b) Other intangible assets Other intangible assets that are acquired by the Company and have a finite life are measured at cost less accumulated amortization and any accumulated impairment losses. (c) Subsequent expenditure Subsequent expenditures are capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditures are recognized in profit or loss as incurred. (d) Amortization Except for goodwill, intangible assets are amortized on a straight-line basis over their estimated useful lives, from the date that they are available for use or acquired. Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. (e) Contracts with customers Costs incurred on development of gas systems for new clients (including pipelines, valves, and general equipment) are recognized as intangible assets and amortized over the contract period. (f) Intangible assets related to the concession rights agreement The Company has a public concession agreement for a gas distribution service in which the Concession Authority controls what services will be provided and the price, as well it holds a significant participation in the infrastructure at the end of the concession. This concession agreement represents the right to charge users for gas supply during the term of the agreement. Accordingly, the Company recognizes this right as an intangible asset The intangible asset comprises: (i) the concession right recognized upon the business combination of Comgás, which is being amortized over the concession period on a straight line basis, considering the extension of the distribution services for another 20 years; and (ii) the acquired or constructed assets underlying the concession necessary for the distribution of gas, which is being depreciated to match the period over which the future economic benefits of the asset are expected to accrue to the Company, or the final term of the concession, whatever occurs first. This period reflects the economic useful lives of each of the underlying assets that comprise the concession. This economic useful life is also used by the regulator, The Natural Gas Agency of the State of São Paulo, to determine the basis for measuring the tariff for rendering the services under the concession. The concession agreement was signed on May 31, 1999 with an initial term of 30 years. Subject to approval of the Conceding Authority, the Company may request only once the extension of the distribution services for another 20 years. When the concession is terminated, the assets linked to the rendering of gas distribution services will be returned to the Conceding Authority, and the Company will be entitled to receive an indemnity to be determined based on assessments and evaluations considering the book values to be calculated at the time. The concession contract determines that the tariff charged by Comgás be reviewed annually, in May, with the aim to realign the tariff charged to consumers to the cost of the gas and adjust for inflation. Once the concession is terminated, the Company has the right to request the reversion to the Granting Authority of the assets and facilities linked to the gas distribution service. Currently, the amounts related to indemnification are not pre-established Concession rights generated in the business combination of ALL was fully allocated to the Rumo Malha Norte concession and amortized on a straight-line basis. 3.7 Impairment (i) Non-derivative A financial asset not classified as at fair value through profit or loss, including an interest in an equity-accounted investee, is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset, and that loss event(s) had an impact on the estimated future cash flows of that asset that can be estimated reliably. (a) Financial assets measured at amortized cost An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. Losses are recognized in profit or loss and reflected in an allowance account against loans and receivables or held-to-maturity (b) Available-for-sale Impairment losses on available-for-sale (ii) Non-financial The carrying amounts of the Company’s non-financial The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax Impairment losses are recognized in profit or loss. Impairment losses recognized for CGUs are allocated first to reduce the carrying amount of any goodwill allocated to the CGU (group of CGUs), and then to reduce the carrying amounts of the other assets in the CGU (group of CGUs) on a pro rata An impairment loss with respect to goodwill is not reversed. For other assets, an impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. 3.8 Provisions A provision is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax 3.9 Employee benefits • Short-term employee benefits Short-term • Share-based payment transactions The grant-date fair value of share-based payment awards granted to employees is recognized as an employee compensation expense, with a corresponding increase in equity, over the period that the employees become unconditionally entitled to the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non-market non-market non-vesting true-up The fair value of the amount payable to employees with respect to share appreciation rights, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities, over the period that the employees become unconditionally entitled to the cash payment. The liability is remeasured at each reporting date and at settlement date based on the fair value of the share appreciation rights. Any changes in the liability are recognized as employee benefit expenses in profit or loss. The accounting for modification on plans depends on whether the modification changes the classification of the arrangement and whether the changes are beneficial to the counterparty. If a modification increases the number of equity instruments granted, then the entity recognizes the fair value of the additional equity instruments measured at the date of modification. The additional share-based payment cost is attributed over the period from the date of modification to the end of the vesting period of the additional equity instruments. Cancellations or settlements of equity-settled share-based payments during the vesting period by the entity or by the counterparty are accounted for as accelerated vesting; therefore, the amount that would otherwise have been recognized for services received is recognized immediately. • Defined contribution plans A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution plans are recognized as an employee benefit expense in profit or loss in the periods during which related services are rendered by employees. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in future payments is available. Contributions to a defined contribution plan that is due more than 12 months after the end of the period in which the employees render the service are discounted to their present value. • Defined benefit plans The Company is the sponsor of defined benefit pension plans for some of its employees. A defined benefit plan is a post-employment benefit plans other than a defined contribution plan. The liability recognized in the balance sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows, using interest rates that are denominated in the currency in which the benefits will be paid, and that have terms approximating to the terms of the related obligation. Gains and losses arising from experience adjustments and changes in actuarial assumptions are recognized in the period in which they occur, directly in other comprehensive income. Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are recognized immediately in profit or loss as past service costs. Some of the Company’s pension plan, even though it is substantially defined contribution, has a varia

New standards and interpretatio

New standards and interpretations not yet effective	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
New standards and interpretations not yet effective	4 New standards and interpretations not yet effective A number of new standards and amendments to standards are effective for annual periods beginning after January 1, 2018 and earlier application is permitted; however, the Group has not early adopted the following new or amended standards in preparing these consolidated financial statements. a) Estimated impact of the adoption of IFRS 15 and IFRS 9 The Company estimated the impact of the adoption of IFRS 15—Revenue from Contract with Customers and IFRS 9—Financial Instruments on equity on January 1, 2018, based on valuations carried out up to the date of issuance these statements. The actual impacts of adopting the standards on January 1, 2018 may be different as the Company did not finalize the testing and evaluation of controls on these new standards and the new accounting policies are subject to change until the Company presents its first statements including the date of initial application. The main components of the estimated adjustment are as follows: i) recognition of incremental costs to obtain contract and customer payment to be paid; and ii) impairment losses on financial assets. b) IFRS 15—Customer Contract Revenue IFRS 15 includes as a fundamental principle the recognition of revenue when goods or services are transferred to customers at the transaction price. Revenue is recognized according to this principle by applying a 5 step model: • Step 1: Identify the contracts with the client; • Step 2: Identify the performance obligations defined in the contract; • Step 3: Determine the price of the transaction; • Step 4: Allocate the price of the transaction to the performance obligations provided for in the agreement; and • Step 5: Recognize revenue when (or as) the entity meets each performance obligation. IFRS 15 introduces a comprehensive framework to determine whether and when revenue is recognized, and how much revenue is received. IFRS 15 replaces current revenue recognition standards. The Company recognizes revenues from the following main sources: (i) Sale of products The Company recognizes sales revenues upon delivery to the customer. Delivery is considered to be the moment when the customer accepts the goods, and the risks and benefits related to the property are transferred. Revenue is recognized at this time as long as revenue and costs can be measured reliably, receipt of the consideration is probable and there is no continuous involvement of management with the products. In accordance with IFRS 15, revenue must be recognized when the customer obtains control of the products. For contracts with customers where the sale is generally expected to be the only execution obligation, the adoption of IFRS 15 should have no impact on revenue and results. The Company expects revenue recognition to occur at a time when control of the good is transferred to the customer, usually at the time of delivery of the goods. The Company operates in the production and distribution of lubricants including the brands Mobil and Comma, as well as the production and distribution of biomass pellets. Products are sold in contracts identified with individual customers and in sets, as a package of goods or services. Some lubricant sales contracts cannot be purchased separately from a package of services. However, the goods and services are clearly distinct in the contracts. This sales modality represents two separate performance obligations and therefore revenue will be recognized for each of these performance obligations when control of the respective goods and services is transferred to the customer. Although IFRS 15 requires that the transaction price be allocated to different performance obligations based on the independent selling price, Management does not expect the allocation of revenues from the sale of lubricants and services rendered to be significantly different from that currently practiced, in which revenues are identified, measured and recorded separately. (ii) Services provided The Company provides gas distribution services through the subsidiary Comgás and logistics services through the subsidiary Cosan Logística. Based on the Company’s assessment, the fair value and selling prices of individual services are broadly similar. Therefore, the Company does not expect the application of IFRS 15 to result in significant differences in the recognition of revenue for these services. (iii) Other effects a) Incremental cost to obtain contracts The Company has identified certain lubricant sales agreements that contain commission clauses. These clauses are under evaluation that are included as incremental costs associated with contract acquisition and are expressly chargeable to the customer. In the Company’s evaluation, when IFRS 15 is adopted, certain contracts may be recognized as assets due to the incremental cost of obtaining a customer agreement. These will be amortized on a systematic basis consistent with the transfer of the goods or services to the customers. On December 31, 2017, the amount of R$ 39,275 related to sales commissions was recognized as selling expenses. The Company was presenting expenses related to contracts as sales expenses b) Disposal of non-financial The recognition and measurement requirements in IFRS 15 also apply to the recognition and measurement of any gains or losses on the disposal of non-financial (iv) Presentation and disclosure requirements The presentation and disclosure requirements in IFRS 15 are more detailed than those contained in the current IFRS. The presentation requirements represent a significant change from the current practice and significantly increase the volume of disclosures required of the Company’s financial statements. Many of the disclosure requirements of IFRS 15 are new and the Company has assessed that the impact of some of them will be significant. In particular, the Company expects the explanatory notes to the financial statements to require expansion due to the disclosure of significant judgments made. These include determining the timing of the transaction price of contracts that include variable consideration, as the transaction price has been attached to the performance obligation and the assumptions used to estimate the individual selling prices of each performance obligation. In addition, as required by IFRS 15, the Company will disaggregate the recognized revenues from contracts that include the sale of both goods and services. In 2017, the Company continued to test the internal controls, policies and procedures required to collect and disclose the information required. (v) Transition The Company plans to adopt IFRS 15 using the cumulative effect method, with initial application of the standard at the initial date (January 1, 2018). As a result, the Company will not apply the requirements of IFRS 15 to the comparative period presented. The Company plans to use the practical expedients for concluded contracts. This means completed contracts that have commenced and ended in the same comparative presentation period, as well as contracts that concluded at the beginning of the earliest period presented, will not be restated. c) IFRS 9—Financial Instruments In July 2016, the IASB International Accounting Standards Board issued the final version of IFRS 9—Financial Instruments which replaces IAS 39—Financial Instruments: Recognition and Measurement and all previous versions of IAS 39. The new standard brings together the three aspects of the accounting of financial instruments: classification and measurement, impairment and hedge accounting. IFRS 9 is effective for fiscal years beginning on or after January 1, 2018, without prior application permission. With the exception of hedge accounting, retrospective application is necessary, but providing comparative information is not mandatory. For hedge accounting, the requirements are generally applied prospectively, with some limited exceptions. The Company plans to adopt the new standard on the effective date required and will not restate comparative information. In 2017, the Company conducted a detailed impact assessment of the three aspects of IFRS 9. This evaluation is based on information currently available and may be subject to changes arising from reasonable and bearable information being made available by the Company in 2018, when it adopts IFRS 9. In general, the Company does not foresee any significant impact on the financial statements or shareholders’ equity, except for the effect of applying the impairment requirements of IFRS 9. The Company expects an increase in loss provisions resulting in a negative impact on shareholders’ equity as discussed below. In addition, the Company will implement changes to the classification of certain financial instruments. i) Classification and measurement of financial assets The Company does not expect a significant impact on its balance sheet or equity in applying the classification and measurement requirements of IFRS 9. We expect to continue to measure at fair value all financial assets currently held at fair value. Equity instruments, currently held for sale, with gains and losses recorded in profit or loss, will continue to be measured at fair value through profit or loss. Loans and receivables are held by the Company to obtain contractual cash flows and should generate cash flows representing only payments of principal and interest. The Company analyzed the contractual cash flow characteristics of these instruments and concluded that they meet the amortized cost criteria in accordance with IFRS 9. Therefore, the reclassification to these instruments will not impact the balance sheet or equity. The Company has assessed the impacts of gains and losses on financial liabilities attributable to its own risk and has not identified deviations that will result in an accounting for comprehensive income. ii) Impairment – Financial Assets and Contractual Assets IFRS 9 requires the Company to record the expected credit losses on all of its debt securities and trade accounts receivable, whether in 12 months or throughout the asset’s life. However, the Company has adopted the more simplified approach and will measure the expected credit losses over a lifetime because the trade accounts receivable and contractual assets do not represent a significant financing component. The provision will be determined by applying the percentage of expected losses on the financial assets to the overdue amounts and overdue loans that may impact the amount of provisioning expense for losses. The estimated losses were calculated based on the actual experience of credit loss in recent years, and from observing the current conditions and forecasting future economic conditions. The Company holds investments in debt instruments classified as securities, which are part of investment fund quotas measured at fair value through profit or loss. Therefore, no credit risk analysis of these assets is required. iii) Hedge accounting The Company has determined that all existing hedge relationships currently designated as effective hedging relationships will continue to qualify for hedge accounting in accordance with IAS 39. The Company has elected not to retrospectively apply IFRS 9 in the transition to the hedges where the Company excluded the items of progress of the hedge designation in accordance with IAS 39. As IFRS 9 does not change the general principles of how an entity responds to effective hedges, the application of the requirements of hedge of IFRS 9 will not have a significant impact on the Company’s financial statements. iv) Other adjustments In addition to the adjustments described above, associated with the adoption of IFRS 9, other items in the financial statements, such as deferred taxes, assets held for sale and liabilities associated with them, investments in associates and joint ventures will be adjusted as necessary. Foreign exchange differences in the conversion of foreign operations will also be adjusted. d) IFRS 16 Leases IFRS 16 introduces a single model for the accounting of leases in the balance sheet for tenants. A lessee recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation to make lease payments. Optional exemptions are available for short-term leases and low value items. The lessor’s accounting remains similar to the current standard, that is, lessors continue to classify leases as financial or operating. IFRS 16 replaces existing lease standards, including IAS 17 Leasing Operations and IFRIC 4, SIC 15 and SIC 27 Complementary Aspects of Leasing Operations. The standard is effective for annual periods beginning on or after January 1, 2019. Early adoption is permitted only for financial statements in accordance with IFRSs and only for entities that apply IFRS 15 Revenue from Contracts with Customers or before the date of initial application of IFRS 16. The Company began an initial assessment of the potential impact on its financial statements. So far, the most significant impact identified is that the subsidiary Rumo will recognize new assets and liabilities for its operating leases. In the jointly-owned As a lessee, the Company may apply the standard using a: - Retrospective approach; or - Modified retrospective approach with optional practical expedients. The lessee will apply this choice consistently to all of its leases. The Company should apply IFRS 16 initially on January 1, 2019. The Company has not yet determined which transition approach to apply. The Company has not yet quantified the impact of adopting IFRS 16 on its assets and liabilities. The quantitative effect of the adoption of IFRS 16 will depend specifically on the transition method chosen, the use of practical expedients and recognition exemptions, and any additional leases that the Company will enter into. The Company expects to disclose its transition approach and quantitative information prior to adoption. e) IFRIC 22 — Foreign Currency Transactions and Advance Consideration IFRIC states that the date of the transaction for the purpose of determining the exchange rate should be the date on which the entity initially recognizes the non-monetary This interpretation takes effect for annual periods beginning on or after January 1, 2018. The initial adoption is permitted retrospectively, or prospectively. Management conducted the analysis of the impacts of the initial adoption of IFRIC 22 and considered them to be immaterial. Thus, whether the adoption will be carried out prospectively or retrospectively is still being determined. There are no other IFRS standards or IFRIC interpretations that have not come into effect and that are expected to have a material impact on the Company.

Operating segments

Operating segments	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Operating segments	5 Operating segments The following segment information is used by Cosan’s senior management (the “Chief Operating Decision Maker”) to assess the performance of the operating segments and to make decisions with regards to the allocation of resources. This information is prepared on a basis consistent with the accounting policies used in the preparation of the financial statements. Cosan evaluates the performance of its operating segments based on the measure of Earnings Before Interest Tax, Depreciation and Amortization (“EBITDA”). A reconciliation of EBITDA to profit (loss) is presented below. Reported segments (i) Raízen Energia (ii) Raízen Combustíveis (iii) Comgás (iv) Cosan Logística: (v) Moove Reconciliation (i) Cosan Corporate Although Raízen Energia and Raízen Combustíveis are equity accounted joint ventures and are no longer proportionally consolidated since adoption of IFRS 11, senior management continues to review segment information. A reconciliation of these segments is presented in the column “Deconsolidated effects IFRS 11.” The following statement of financial position and profit or loss selected information by segment was prepared on the same basis as the accounting practices used in the preparation of consolidated information: December 31, 2017 Reported segments Reconciliation Additional information Raízen Raízen Comgás Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Statement of profit or loss: Net sales 13,152,678 72,789,148 5,537,857 2,129,522 5,946,349 3,441 (85,941,826) (34,706) 13,582,463 7,670,777 5,946,349 Domestic market 6,995,061 72,789,148 5,537,857 1,543,758 5,939,765 3,441 (79,784,209) (34,706) 12,990,115 7,085,013 5,939,765 External market 6,157,617 — — 585,764 6,584 — (6,157,617) — 592,348 585,764 6,584 Cost of sales (10,907,652) (68,875,292) (3,492,375) (1,545,657) (4,220,988) (7,896) 79,782,944 34,706 (9,232,210) (5,045,884) (4,220,988) Gross profit 2,245,026 3,913,856 2,045,482 583,865 1,725,361 (4,455) (6,158,882) — 4,350,253 2,624,893 1,725,361 Selling expenses (803,157) (1,345,847) (652,901) (386,705) (28,846) (211) 2,149,004 — (1,068,663) (1,039,817) (28,846) General and administrative expenses (618,064) (455,743) (344,990) (94,002) (285,409) (210,889) 1,073,807 — (935,290) (597,430) (285,409) Other income (expense), net (107,953) 312,187 (26,422) (3,679) (3,304) 911,004 (204,234) — 877,599 880,983 (3,304) Financial results 129 (359,767) (225,541) (54,370) (1,665,842) (805,746) 359,638 — (2,751,499) (898,394) (1,665,842) Finance expense (905,213) (251,038) (623,924) (46,250) (1,900,092) (1,134,580) 1,156,251 331 (3,704,515) (1,728,300) (1,900,092) Finance income 681,362 134,904 398,758 17,805 261,661 192,845 (816,266) (331) 870,738 728,598 261,661 Foreign exchange losses, net (54,866) (105,513) (11,501) (7,478) (127,508) (53,290) 160,379 — (199,777) (81,201) (127,508) Derivatives 278,846 (138,120) 11,126 (18,447) 100,097 189,279 (140,726) — 282,055 182,509 100,097 Interest in earnings of associates (54,544) — — (7,665) 4,243 1,112,654 54,544 (1,092,070) 17,162 12,930 4,243 Interest in earnings of joint ventures — — — — — 985,090 — — 985,090 985,090 — Income tax expense benefit (78,937) (615,806) (235,972) (20,141) (10,215) (162,027) 694,743 — (428,355) (457,725) (10,215) Profit (loss) from continuing operations 582,500 1,448,880 559,656 17,303 (264,012) 1,825,420 (2,031,380) (1,092,070) 1,046,297 1,510,530 (264,012) Total net income attributable to: Owners of the Company 582,500 1,389,260 364,455 17,303 (79,515) 1,818,468 (1,971,760) (1,569,690) 551,021 1,315,324 (79,515) Non-controlling — 59,620 195,201 — (184,497) 6,952 (59,620) 477,620 495,276 195,206 (184,497) 582,500 1,448,880 559,656 17,303 (264,012) 1,825,420 (2,031,380) (1,092,070) 1,046,297 1,510,530 (264,012) Other selected data: Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 17,053 (2,767,008) — 1,938,393 596,687 1,341,687 EBITDA 2,792,396 3,060,373 1,517,924 174,712 2,753,732 2,810,246 (5,852,769) (1,092,070) 6,164,544 3,463,336 2,753,732 Additions to PP&E, intangible and biological assets 2,226,162 853,975 352,958 48,612 2,045,390 10,498 (3,080,137) — 2,457,458 408,489 2,045,390 Reconciliation of EBITDA: Profit (loss) for the period 582,500 1,448,880 559,656 17,303 (264,012) 1,825,420 (2,031,380) (1,092,070) 1,046,297 1,510,530 (264,012) Income tax and social contribution 78,937 615,806 235,972 20,141 10,215 162,027 (694,743) — 428,355 457,725 10,215 Financial result, net (129) 359,767 225,541 54,370 1,665,842 805,746 (359,638) — 2,751,499 898,394 1,665,842 Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 17,053 (2,767,008) — 1,938,393 596,687 1,341,687 EBITDA 2,792,396 3,060,373 1,517,924 174,712 2,753,732 2,810,246 (5,852,769) (1,092,070) 6,164,544 3,463,336 2,753,732 December 31, 2016 Reported segments Reconciliation Additional information Raízen Raízen Comgás Radar Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Statement of profit or loss: Net sales 13,133,737 68,143,047 5,657,246 — 1,883,674 5,014,555 873 (81,276,784) (38,209) 12,518,139 7,541,792 5,014,555 Domestic market 6,106,330 68,143,047 5,657,246 — 1,447,794 4,772,057 873 (74,249,377) (38,209) 11,839,761 7,105,912 4,772,057 External market 7,027,407 — — — 435,880 242,498 — (7,027,407) — 678,378 435,880 242,498 Cost of sales (9,967,530) (64,445,939) (3,174,134) — (1,398,751) (3,769,147) (13,667) 74,413,469 38,209 (8,317,490) (4,586,551) (3,769,147) Gross profit 3,166,207 3,697,108 2,483,112 — 484,923 1,245,408 (12,794) (6,863,315) — 4,200,649 2,955,241 1,245,408 Selling expenses (732,680) (1,303,338) (670,557) — (362,045) (4,649) (291) 2,036,018 — (1,037,542) (1,032,893) (4,649) General and administrative expenses (567,400) (447,762) (332,349) — (72,567) (342,961) (252,857) 1,015,162 — (1,000,734) (570,465) (342,961) Other income (expense), net (15,249) 844,257 (26,437) — 7,523 (539) (96,849) (829,008) — (116,302) (115,764) (539) Financial results 531,049 (584,487) (263,169) — (77,301) (1,673,482) (1,147,709) 53,438 105,885 (3,055,776) (1,307,869) (1,673,482) Finance expense (918,912) (273,874) (730,422) — (49,102) (1,951,393) (1,048,324) 1,192,786 105,885 (3,673,356) (1,720,365) (1,951,393) Finance income 653,670 233,453 466,646 — 4,928 302,371 328,973 (887,123) — 1,102,918 799,912 302,371 Foreign exchange losses, net (57,951) 750,939 223,943 — 47,288 76,082 649,796 (692,988) — 997,109 1,001,581 76,082 Derivatives 854,242 (1,295,005) (223,336) — (80,415) (100,542) (1,078,154) 440,763 — (1,482,447) (1,388,997) (100,542) Interest in earnings of associates (68,641) (310) — — (9,755) 8,381 1,066,818 68,951 (1,069,884) (4,440) (12,819) 8,381 Interest in earnings of joint ventures — — — — — — 1,570,132 — — 1,570,132 1,570,132 — Income tax expense benefit (658,860) (673,099) (369,966) — (553) 34,513 310,305 1,331,959 (36,001) (61,702) (60,213) 34,513 Profit (loss) from continuing operations 1,654,426 1,532,369 820,634 — (29,775) (733,329) 1,436,755 (3,186,795) (1,000,000) 494,285 1,425,350 (733,329) Profit from discontinued operation, net of tax — — — 69,261 — — (123,386) — 18,863 (35,262) (35,261) — Total net income attributable to: Owners of the Company 1,654,338 1,476,244 514,228 21,664 (29,775) (206,694) 1,313,369 (3,130,582) (1,334,988) 277,804 1,036,086 (206,694) Non-controlling 88 56,125 306,406 47,597 — (526,635) — (56,213) 353,851 181,219 354,003 (526,635) 1,654,426 1,532,369 820,634 69,261 (29,775) (733,329) 1,313,369 (3,186,795) (981,137) 459,023 1,390,089 (733,329) Other selected data: Depreciation and amortization 2,192,019 624,395 510,957 — 88,350 1,120,019 16,007 (2,816,414) — 1,735,333 615,314 1,120,019 EBITDA 3,974,256 3,414,350 1,964,726 — 136,429 2,025,659 2,290,166 (7,388,606) (1,069,884) 5,347,096 3,408,746 2,025,659 Additions to PP&E, intangible and biological assets 2,001,509 797,009 438,366 — 41,557 1,699,226 11,356 (2,798,518) — 2,190,505 491,279 1,699,226 Reconciliation of EBITDA: Profit (loss) for the period 1,654,426 1,532,369 820,634 — (29,775) (733,329) 1,436,755 (3,186,795) (1,000,000) 494,285 1,425,350 (733,329) Income tax and social contribution 658,860 673,099 369,966 — 553 (34,513) (310,305) (1,331,959) 36,001 61,702 60,213 (34,513) Financial result, net (531,049) 584,487 263,169 — 77,301 1,673,482 1,147,709 (53,438) (105,885) 3,055,776 1,307,869 1,673,482 Depreciation and amortization 2,192,019 624,395 510,957 — 88,350 1,120,019 16,007 (2,816,414) — 1,735,333 615,314 1,120,019 EBITDA 3,974,256 3,414,350 1,964,726 — 136,429 2,025,659 2,290,166 (7,388,606) (1,069,884) 5,347,096 3,408,746 2,025,659 December 31, 2015 Reported segments Reconciliation Additional information Raízen Raízen Comgás Radar Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Statement of profit or loss: Net sales 11,080,849 61,412,966 6,597,017 — 1,751,728 4,037,923 436 (72,493,815) (31,568) 12,355,536 8,349,181 4,037,923 Domestic market 4,438,148 61,412,966 6,597,017 — 1,385,188 3,842,124 436 (65,851,114) (31,568) 11,793,197 7,982,641 3,842,124 External market 6,642,701 — — — 366,540 195,799 — (6,642,701) — 562,339 366,540 195,799 Cost of sales (9,148,101) (58,196,255) (4,580,204) — (1,322,326) (2,771,881) (2,810) 67,344,356 31,568 (8,645,653) (5,905,340) (2,771,881) Gross profit 1,932,748 3,216,711 2,016,813 — 429,402 1,266,042 (2,374) (5,149,459) — 3,709,883 2,443,841 1,266,042 Selling expenses (616,915) (1,188,549) (627,519) — (291,649) 18,440 — 1,805,464 — (900,728) (919,166) 18,440 General and administrative expenses (518,848) (394,570) (332,763) — (77,666) (311,288) (189,949) 913,418 — (911,666) (565,105) (311,288) Other income (expense), net (19,147) 294,784 (7,901) — 2,195 60,298 197,726 (275,637) — 252,318 192,020 60,298 Financial results (624,695) (124,598) (181,889) — (109,860) (1,166,553) (781,522) 749,293 55,358 (2,184,466) (1,147,892) (1,166,553) Finance expense (919,994) (170,560) (409,768) — (120,325) (1,261,452) (919,463) 1,090,554 73,691 (2,637,317) (1,395,741) (1,261,452) Finance income 650,446 173,477 247,047 — 4,870 164,675 178,355 (823,923) (18,333) 576,614 411,838 164,675 Foreign exchange losses, net (1,031,777) (415,983) 126,282 — (10,213) (190,410) (671,717) 1,447,760 — (746,058) (623,164) (190,410) Derivatives 676,630 288,468 (145,450) — 15,808 120,634 631,303 (965,098) — 622,295 459,175 120,634 Interest in earnings of associates (42,967) 8,893 — — (11,596) 11,164 703,315 34,074 (694,905) 7,978 (3,185) 11,164 Interest in earnings of joint ventures — — — — — — 695,165 — — 695,165 695,165 — Income tax expense benefit 40,328 (536,540) (248,355) — 12,693 (35,988) 320,882 496,212 (18,822) 30,410 85,219 (35,988) Profit (loss) from continuing operations 150,504 1,276,131 618,386 — (46,481) (157,885) 943,243 (1,426,635) (658,369) 698,894 780,897 (157,885) Profit from discontinued operation, net of tax — — — 100,867 — — 38,915 — (38,915) 100,867 100,867 — Total net income attributable to: Owners of the Company 150,504 1,237,984 618,386 100,867 (46,481) (30,030) 982,158 (1,388,488) (1,219,182) 405,718 580,086 (30,030) Non-controlling — 38,147 — — — (127,855) — (38,147) 521,898 394,043 301,678 (127,855) 150,504 1,276,131 618,386 100,867 (46,481) (157,885) 982,158 (1,426,635) (697,284) 799,761 881,764 (157,885) Other selected data: Depreciation and amortization 2,057,365 579,603 481,566 — 75,077 616,527 4,677 (2,636,968) — 1,177,847 561,042 616,527 EBITDA 2,792,236 2,516,872 1,530,196 — 125,763 1,661,183 1,408,560 (5,309,108) (694,905) 4,030,797 2,404,612 1,661,183 Additions to PP&E, intangible and biological assets 1,776,372 797,299 521,215 — 43,464 1,405,478 42,061 (2,573,671) — 2,012,218 608,667 1,405,478 Reconciliation of EBITDA: Profit (loss) for the period 150,504 1,276,131 618,386 — (46,481) (157,885) 943,243 (1,426,635) (658,369) 698,894 780,897 (157,885) Income tax and social contribution (40,328) 536,540 248,355 — (12,693) 35,988 (320,882) (496,212) 18,822 (30,410) (85,219) 35,988 Financial result, net 624,695 124,598 181,889 — 109,860 1,166,553 781,522 (749,293) (55,358) 2,184,466 1,147,892 1,166,553 Depreciation and amortization 2,057,365 579,603 481,566 — 75,077 616,527 4,677 (2,636,968) — 1,177,847 561,042 616,527 EBITDA 2,792,236 2,516,872 1,530,196 — 125,763 1,661,183 1,408,560 (5,309,108) (694,905) 4,030,797 2,404,612 1,661,183 December 31, 2017 Reported segments Reconciliation Additional information Statement of financial position: Raízen Raízen Comgás Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Cash and cash equivalents 2,069,357 1,221,890 1,727,521 192,115 179,909 2,455,632 (3,291,247) — 4,555,177 3,150,328 179,909 Marketable securities — — 509,544 5,439 3,153,160 185,200 — — 3,853,343 700,035 3,153,160 Trade receivables 688,235 2,679,114 640,682 310,006 371,718 14 (3,367,349) — 1,322,420 950,701 371,718 Derivative financial instruments 453,775 88,496 458,476 2,581 110,107 591,049 (542,271) — 1,162,213 1,052,105 110,107 Inventories 2,804,223 2,416,833 76,548 301,850 282,291 2,372 (5,221,056) — 663,061 380,770 282,291 Other financial assets 476,181 — — — — 1,340,000 (476,181) — 1,340,000 1,686,718 — Other current assets 2,114,733 1,406,945 155,815 98,419 438,369 900,345 (3,521,678) (566,122) 1,026,826 626,672 438,369 Other non-current 3,373,565 1,335,986 356,962 70,055 2,770,618 1,100,740 (4,709,551) (1,230) 4,297,145 1,521,810 2,770,618 Investments in associates 348,523 — — 12,113 41,930 11,862,366 (348,523) (11,615,067) 301,342 259,412 41,930 Investments in joint ventures — — — — — 8,447,799 — — 8,447,799 8,447,799 — Biological assets 880,668 — — — — — (880,668) — — — — Property, plant and equipment 10,753,205 2,329,858 — 270,229 11,266,278 145,068 (13,083,063) — 11,681,575 412,325 11,266,278 Intangible assets and goodwill 3,669,903 4,600,777 8,471,087 873,924 7,622,969 5,630 (8,270,680) — 16,973,610 9,350,598 7,622,969 Loans, borrowings and debentures (10,853,768) (2,741,312) (4,212,504) (589,292) (9,670,946) (7,216,204) 13,595,080 — (21,688,946) (9,674,994) (9,670,946) Derivative financial instruments (250,033) (218,888) — (8,293) — (106,792) 468,921 — (115,085) (114,531) — Trade payables (1,341,867) (2,124,538) (1,444,835) (353,474) (628,597) (7,089) 3,466,405 — (2,433,995) (1,805,385) (628,597) Real estate credit certificates — — — — (86,745) — — — (86,745) — (86,745) Employee benefits payable (356,155) (94,158) (59,059) (34,125) (166,864) (31,032) 450,313 — (291,080) (124,017) (166,864) Preferred shareholders payable in subsidiaries — — — — — (1,442,679) — — (1,442,679) (1,442,679) — Lease — — — — (944,138) — — — (944,138) — (944,138) Other current liabilities (1,412,872) (1,387,037) (358,430) (237,302) (778,049) (1,237,815) 2,799,909 567,352 (2,044,244) (1,449,477) (778,049) Other non-current (1,345,322) (4,392,359) (1,782,718) (212,710) (5,938,422) (1,663,907) 5,737,681 79,571 (9,518,186) (3,630,926) (5,938,422) Total assets (net of liabilities) allocated by segment 12,072,351 5,121,607 4,539,089 701,535 8,023,588 15,330,697 (17,193,958) (11,535,496) 17,059,413 10,297,264 8,023,588 Total assets 27,632,368 16,079,899 12,396,635 2,136,731 26,237,349 27,036,215 (43,712,267) (12,182,419) 55,624,511 28,539,273 26,237,349 Equity attributable to owners of the Company 12,073,314 4,888,966 4,539,089 701,535 2,211,005 15,330,321 (16,962,280) (16,743,193) 6,038,757 9,446,669 2,211,005 Non-controlling (963) 232,641 — — 5,812,583 376 (231,678) 5,207,697 11,020,656 850,595 5,812,583 Total shareholders’ equity 12,072,351 5,121,607 4,539,089 701,535 8,023,588 15,330,697 (17,193,958) (11,535,496) 17,059,413 10,297,264 8,023,588 December 31, 2016 Reported segments Reconciliation Additional information Statement of financial position: Raízen Raízen Comgás Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Cash and cash equivalents 2,787,588 757,140 2,108,253 203,855 260,542 1,926,938 (3,544,728) — 4,499,588 3,990,930 260,542 Marketable securities — — 202,568 10,958 920,413 157,641 — — 1,291,580 371,167 920,413 Trade receivables 682,813 2,518,713 513,423 240,059 431,461 487 (3,201,526) — 1,185,430 753,969 431,461 Derivative financial instruments 1,243,260 178,060 437,137 — 3,669 310,274 (1,421,320) — 751,080 747,411 3,669 Inventories 2,293,492 2,108,825 114,745 228,941 284,579 2,487 (4,402,317) — 630,752 346,173 284,579 Other financial assets 711,453 — — — — 70,487 (711,453) (70,487) — 70,487 — Assets held for sale — — — — 39,907 — — 39,907 — 39,907 Other current assets 3,030,674 1,456,418 80,758 141,972 382,551 658,550 (4,487,092) (107,927) 1,155,904 793,861 382,551 Other non-current 2,852,423 1,089,809 307,306 26,036 2,549,631 1,436,632 (3,942,232) (33,225) 4,286,380 1,761,857 2,549,631 Investments in associates 393,159 — — 19,400 46,847 11,153,390 (393,159) (10,932,690) 286,947 240,100 46,847 Investments in joint ventures — — — — — 8,506,395 — — 8,506,395 8,506,395 — Biological assets 1,119,623 — — — — — (1,119,623) — — — — Investment property 10,525,166 2,379,438 — 238,346 10,337,119 150,983 (12,904,604) — 10,726,448 389,329 10,337,119 Intangible assets and goodwill 3,224,303 4,532,282 8,550,984 770,118 7,781,289 7,048 (7,756,585) — 17,109,439 9,328,150 7,781,289 Loans, borrowings and debentures (11,556,950) (1,043,995) (4,070,076) (471,661) (8,523,175) (5,273,585) 12,600,945 — (18,338,497) (9,138,129) (8,523,175) Derivative financial instruments (789,193) (648,070) — (35,155) (12,303) (248,386) 1,437,263 — (295,844) (283,541) (12,303) Trade payables (1,147,089) (1,148,013) (1,226,634) (232,690) (565,539) (8,247) 2,295,102 — (2,033,110) (1,467,570) (565,539) Real estate credit certificates — — — — (195,745) — — — (195,745) — (195,745) Employee benefits payable (314,989) (92,573) (63,904) (30,187) (117,149) (26,919) 407,562 — (238,159) (121,009) (117,149) Preferred shareholders payable in subsidiaries — — — — — (1,769,427) — — (1,769,427) (1,769,427) — Leases — — — — (1,397,543) — — — (1,397,543) — (1,397,543) Other current liabilities (1,507,193) (2,245,227) (211,900) (168,995) (663,083) (407,835) 3,752,420 116,036 (1,335,777) (662,235) (663,083) Other non-current (1,367,686) (4,714,035) (1,549,441) (132,414) (5,881,195) (1,408,841) 6,081,721 115,892 (8,855,999) (3,065,579) (5,881,195) Total assets (net of liabilities) allocated by segment 12,180,854 5,128,772 5,193,219 808,583 5,682,276 15,238,072 (17,309,626) (10,912,401) 16,009,749 10,792,339 5,682,276 Total assets 28,863,954 15,020,685 12,315,174 1,879,685 23,038,008 24,381,312 (43,884,639) (11,144,329) 50,469,850 27,299,829 23,038,008 Equity attributable to owners of the Company 12,181,817 4,920,333 5,193,219 808,583 1,540,225 15,238,072 (17,102,150) (16,507,636) 6,272,463 8,965,606 1,540,225 Non-controlling (963) 208,439 — — 4,142,051 — (207,476) 5,595,235 9,737,286 1,826,733 4,142,051 Total shareholders’ equity 12,180,854 5,128,772 5,193,219 808,583 5,682,276 15,238,072 (17,309,626) (10,912,401) 16,009,749 10,792,339 5,682,276 Net sales by segment: December 31, December 31, December 31, Reported segment Raízen Energia Ethanol 6,550,652 6,480,409 5,557,298 Sugar 5,377,351 5,794,771 4,671,006 Cogeneration 884,300 520,468 554,876 Other 340,375 338,089 297,669 13,152,678 13,133,737 11,080,849 Raízen Combustíveis Fuels 72,789,148 68,143,047 61,412,966 72,789,148 68,143,047 61,412,966 Comgás Industrial 3,494,396 3,640,921 4,206,946 Residential 849,723 793,335 677,693 Thermogeneration — 116,419 511,942 Cogeneration 229,716 216,032 271,641 Automotive 224,203 205,986 197,262 Commercial 320,049 238,390 286,491 Construction revenue 351,193 339,025 408,086 Other 68,577 107,138 36,956 5,537,857 5,657,246 6,597,017 Moove Finished goods 1,876,935 1,642,899 1,514,005 Basic oil 220,515 219,092 222,009 Other 32,072 21,683 15,714 2,129,522 1,883,674 1,751,728 Logistics North operations 4,439,766 3,651,455 2,925,113 South operations 1,283,085 1,097,700 888,502 Container operations 223,498 265,400 224,308 5,946,349 5,014,555 4,037,923 Reconciliation Cosan Corporate 3,441 873 436 IFRS 11—Deconsolidated of adjustments/eliminations joint ventures and eliminations (85,976,532) (81,314,993) (72,525,383) Total 13,582,463 12,518,139 12,355,536

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2017
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Cash and cash equivalents	6 Cash and cash equivalents December 31, December 31, Cash and bank deposits 53,525 376,029 Savings account 2,115,562 409,333 Financial investments 2,386,090 3,714,226 4,555,177 4,499,588 Financial investments are composed as follows: December 31, December 31, Investment fund Repurchase agreements 1,474,509 2,840,760 Bank certificate of deposits—CDB 377,605 363,147 1,852,114 3,203,907 Bank investments Repurchase agreements 160,124 26,719 Bank certificate of deposits—CDB 367,988 468,384 Other 5,864 15,216 533,976 510,319 2,386,090 3,714,226

Marketable securities and Restr

Marketable securities and Restricted cash	12 Months Ended
	Dec. 31, 2017
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Marketable securities and Restricted cash	7 Marketable securities and Restricted cash Marketable securities December 31, December 31, Government security (i) 3,640,726 1,004,388 Bank certificate of deposits—CDB (ii) 212,617 287,192 3,853,343 1,291,580 Restricted cash December 31, December 31, Investments linked to loans 93,251 63,474 Securities pledged as collateral 132,383 137,525 225,634 200,999 (i) Sovereign debt securities have stated interest connected to SELIC and mature in two to five years. (ii) Bank certificates of deposits classified as held-for-trading

Trade receivables

Trade receivables	12 Months Ended
	Dec. 31, 2017
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Trade receivables	8 Trade receivables December 31, December 31, Domestic – Brazilian Reais 1,388,837 1,248,270 Export – Foreign currency 54,635 27,446 Allowance for doubtful accounts (121,052) (90,286) 1,322,420 1,185,430 Current 1,277,766 1,130,624 Non-current 44,654 54,806 The ageing of trade receivables is as follows: December 31, December 31, Not overdue 1,033,076 1,068,230 Overdue: From 1 to 30 days 160,654 81,012 From 31 to 60 days 26,881 18,323 From 61 to 90 days 64,947 7,411 More than 90 days 157,914 100,740 (-) Allowance for doubtful accounts (121,052) (90,286) 1,322,420 1,185,430 Changes in the allowance for doubtful accounts are as follows: January 1, 2016 (63,431) Provision (34,511) Reversal 7,656 December 31, 2016 (90,286) Provision (38,809) Reversal 8,043 December 31, 2017 (121,052)

Other current tax receivables

Other current tax receivables	12 Months Ended
	Dec. 31, 2017
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Other current tax receivables	9 Other current tax receivables December 31, December 31, ICMS—State VAT 477,160 422,627 ICMS CIAP—State VAT (i) 214,745 185,707 Credit installment 38,926 36,708 PIS—Revenue tax 73,214 48,220 COFINS—Revenue tax 278,512 209,700 Other 23,673 15,743 1,106,230 918,705 Current 327,410 178,856 Non-Current 778,820 739,849 (i) ICMS – Tax credit arising from acquisition of fixed assets.

Other financial assets

Other financial assets	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Other financial assets	10 Other financial assets Sale of credit rights The Company recorded credit rights in the amount of R$ 426,438 as other assets and the respective legal fees in the amount of R$ 51,173 as other liabilities. In 2017, the requirements of the accounting policy were achieved and for that reason the credit right in the net amount of taxes of R$ 306,151 was recognized in the line of “other income,” with impact on cash flow statements. In addition, the Company has additional claims to those mentioned above, which, because they are considered probable, were not recorded as representing contingent assets. On December 21, 2017, there was a sale of credit rights related to the assets recorded in the balance sheet and also the contingent assets in the amount of R$ 1,340,000 (“purchase price”), arising from certain lawsuits, aiming at condemning the Union as a result of the fixing of sugar and alcohol prices below their cost of production. In addition to the acquisition price, the Company will be entitled to additional payments related to these receivables, provided that the result is positive. The additional payment will be calculated by applying 95% on the difference between the net value received from the Union credit rights by the transferee minus the return of the assignees and recognized in the results only upon receipt. As a result of the sale of receivables, we had the following impacts: (a) Financial discount recognized as financial expense in the amount of R$ 251,648 arising from the difference between the assignment of these rights for the amount of R$ 460,974 and the amount of assets previously recognized of R$ 712,622; (b) Gain on the sale of credit rights net of tax and obligations in the amount of R$ 733,815 recorded as other revenues and. with impact on cash flow statements.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2017
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Inventories	11 Inventories December 31, December 31, Finished goods 298,860 223,608 Raw material for construction process 53,213 73,527 Fuels and lubricants 4,207 7,397 Spare parts and accessories 244,256 244,453 Warehouse and others 62,525 81,767 663,061 630,752 The balances are presented net of the provision of obsolete inventories in the amount of R$ 25,035 as of December 31, 2017 (R$ 24,745 as of December 31, 2016).

Related parties

Related parties	12 Months Ended
	Dec. 31, 2017
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Related parties	12 Related parties a) Receivables from and payables to related parties: December 31, December 31, Current Asset Commercial operation Raízen Energia S.A. (i) 22,283 37,249 Aguassanta Participações S.A. 17 6,342 Radar Propriedades Agrícolas S.A. — 517 Raízen Combustíveis S.A. (i) 6,094 4,206 Other 1,665 531 30,059 48,845 Corporate operation / Agreements Raízen Energia S.A. (i) — 9,672 30,059 58,517 Non-current Receivables under the framework agreement Janus Brasil Participações S.A 30,423 28,705 Raízen Energia S.A. (i) 87,969 114,473 Raízen Combustíveis S.A. (i) 18,086 136,478 143,178 Financial and corporation operations Rezende Barbosa (ii) 31,444 38,944 Other 1,833 1,618 33,277 40,562 169,755 183,740 Current liabilities Corporate operations Raízen Energia S.A. (i) 198,198 160,030 Raízen Combustíveis S.A. (i) 128,189 75,624 Other 1,876 1,427 328,263 237,081 b) Related party transactions: December 31, December 31, December 31, Sales of goods and services Raízen Combustíveis S.A 154,104 135,581 98,235 Raízen Energia S.A. 411,443 416,507 353,265 Others 8,381 — — 573,928 552,088 451,500 Purchase of goods / Inputs Raízen Energia S.A. (1,347 ) (1,703 ) (2,431 ) Raízen Combustíveis S.A. (1,006,515 ) (817,198 ) (445,123 ) (1,007,862 ) (818,901 ) (447,554 ) Discontinued operation Raízen Energia S.A. — 57,007 58,508 — 57,007 58,508 Shared expense Raízen Energia S.A. (i) (70,914 ) (72,597 ) (41,483 ) (70,914 ) (72,597 ) (41,483 ) Financial result Usina Santa Luiza (378 ) (180 ) — Raízen Energia S.A. 7,727 2,441 2,440 Other (iii) 3 (8 ) (190 ) 7,352 2,253 2,250 For the years stated, no loss for doubtful accounts was recorded from commercial operations with its subsidiaries, associates and joint ventures. (i) Raízen Energia and Raízen Combustíveis Non-current (ii) Rezende Barbosa Group The Company has receivables with Rezende Barbosa for the repayment of loans taken prior to the acquisition of the subsidiaries. These receivables are secured by Cosan S.A. shares. c) Officers’ and directors’ compensation December 31, December 31, December 31, Short-term benefits to officers and directors 76,976 146,469 79,620 Post-employment benefits 934 918 339 Other long-term benefits 664 533 — Benefits from termination of employment contract 635 2,367 — Share-based payment transactions 63,658 11,621 12,661 142,867 161,908 92,620

Investments in associates

Investments in associates	12 Months Ended
	Dec. 31, 2017
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Investments in associates	13 Investments in associates a) Information in associates of the Company and the Company´s ownership: Shares Shares held Cosan Economic Tellus Brasil Participações S.A. 65,957,282 33,638,214 51.00 % 5.00 % Novvi Limited Liability Company 620,002 200,000 32.26 % 32.26 % Janus Brasil Participações S.A. 1,907,000 934,430 51.00 % 5.00 % Radar Propriedades Agrícolas S.A. 1,735,703 531,125 51.00 % 3.00 % Radar II Propriedades Agrícolas S.A. 81,440,221 24,920,708 51.00 % 3.00 % Usina Santa Luiza S.A. 28,553,200 9,516,782 33.33 % 33.33 % January 1, Interest in Other Dividends Capital Other December 31, Investments in associates Tellus Brasil Participações S.A. 97,002 4,972 — (3,251 ) — — 98,723 Novvi Limited Liability Company 18,838 (7,665 ) 583 — — — 11,756 Janus Brasil Participações S.A. 33,998 3,014 3,181 (1,840 ) 13,073 — 51,426 Radar Propriedades Agrícolas S.A. 55,148 3,128 232 (976 ) — — 57,532 Radar II Propriedades Agrícolas S.A. 30,537 1,704 46 (1,161 ) — — 31,126 Usina Santa Luiza S.A. — 8,979 — — 1,433 (6,023 ) 4,389 Other 51,424 3,030 — (9,002 ) — 938 46,390 Total 286,947 17,162 4,042 (16,230 ) 14,506 (5,085 ) 301,342 January 1, Interest in Reclassification from non-current Other Dividends Capital Other December 31, Investments in associates Tellus Brasil Participações S.A. 99,638 5 — — (2,641 ) — — 97,002 Novvi Limited Liability Company 6,783 (8,917 ) — — — 20,972 — 18,838 Janus Brasil Participações S.A. 23,713 3,938 — (90 ) (1,393 ) 7,830 — 33,998 Radar Propriedades Agrícolas S.A. — (1,013 ) 56,161 — — — — 55,148 Radar II Propriedades Agrícolas S.A. — 90 29,907 — — — 540 30,537 Other 54,242 1,457 — — (5,933 ) — 1,658 51,424 Total 184,376 (4,440 ) 86,068 (90 ) (9,967 ) 28,802 2,198 286,947 Financial information of associates: December 31, 2017 Assets Liabilities Shareholders’ Profit or Tellus Brasil Participações S.A. 2,029,201 (99,135 ) (1,930,066 ) 97,044 Janus Brasil Participações S.A. 1,753,327 (162,531 ) (1,590,796 ) 116,357 Radar Propriedades Agrícolas S.A. 2,362,536 (63,915 ) (2,298,621 ) 125,441 Radar II Propriedades Agrícolas S.A. 1,026,024 (53 ) (1,025,971 ) 56,197 Novvi Limited Liability Company 42,739 (7,095 ) (35,644 ) (24,415 ) December 31, 2016 Assets Liabilities Shareholders’ Profit or Tellus Brasil Participações S.A. 1,351,229 (137,817 ) (1,213,412 ) 25,240 Janus Brasil Participações S.A. 1,981,815 (86,357 ) (1,895,458 ) 61,475 Radar Propriedades Agrícolas S.A. 2,272,186 (76,967 ) (2,195,219 ) 6,277 Radar II Propriedades Agrícolas S.A. 1,025,099 (7,197 ) (1,017,902 ) 33,151 Novvi Limited Liability Company 31,667 (5,362 ) (26,305 ) (7,538 ) b) Information in the non-controlling Shares issued by Shares held by non-controlling Non-controlling Cosan S.A. 407,904,353 169,782,728 41.62 % Cosan Logística S.A. 463,224,241 127,088,597 27.44 % Companhia de Gás de São Paulo—Comgás 130,038,279 26,171,755 20.13 % Rumo S.A. 1,559,015,898 1,088,431,798 69.82 % Logispot Armazéns Agrícolas S.A. 2,040,816 1,000,000 49.00 % January 1, 2017 Interest in Sales or Other Dividends Capital Other December 31, Cosan S.A. 3,343,719 499,455 148,465 66,612 (274,177 ) — 10,976 3,795,050 Cosan Logística S.A. 424,784 (21,840 ) (6,026 ) 124 — 209,786 456 607,284 Companhia de Gás de São Paulo—Comgás 1,826,733 195,206 (753,019 ) (3,130 ) (428,603 ) — 13,408 850,595 Rumo S.A. 4,105,962 (182,997 ) (33,281 ) 999 (5,049 ) 1,843,176 3,953 5,732,763 Logispot Armazéns Agrícolas S.A. 36,088 (1,500 ) — — — — — 34,588 Other — 6,952 — — (19,395 ) — 12,819 376 Total 9,737,286 495,276 (643,861 ) 64,605 (727,224 ) 2,052,962 41,612 11,020,656 January 1, Interest in Sales or Other Dividends Capital Incorporation Other December 31, Cosan S.A. 3,274,913 415,177 — 33,618 (330,431 ) — — (49,558 ) 3,343,719 Cosan Logística S.A. 409,051 (61,325 ) — 428 — 139,556 — (62,926 ) 424,784 Companhia de Gás de São Paulo—Comgás 2,109,567 313,207 — (20,913 ) (563,371 ) — — (11,757 ) 1,826,733 Rumo Logística Operadora Multimodal S.A. 2,866,244 (525,888 ) — 4,816 — 1,846,052 (4,105,962 ) (85,262 ) — Rumo S.A. — — — — — — 4,105,962 — 4,105,962 Logispot Armazéns Agrícolas S.A. 36,835 (747 ) — — — — — — 36,088 Radar Propriedades Agrícolas S.A. 1,728,749 37,828 (1,766,959 ) 382 — — — — — Radar II Propriedades Agrícolas S.A. 349,022 10,547 (359,607 ) 38 — — — — — Elimination of participation Radar II in Radar (498,850 ) (7,580 ) 506,430 — — — — — — Total 10,275,531 181,219 (1,620,136 ) 18,369 (893,802 ) 1,985,608 — (209,503 ) 9,737,286 Summarized balance sheet: Cosan S.A. Cosan Logística S.A. Companhia de Gás de São Rumo S.A December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31, Current Assets 2,439,746 1,886,852 7,112 7,278 3,292,492 3,003,846 581,296 324,390 Liabilities (1,074,408 ) (472,635 ) (3,625 ) (2,176 ) (3,126,675 ) (1,980,304 ) (585,226 ) (1,086,631 ) Net current assets (liabilities) 1,365,338 1,414,217 3,487 5,102 165,817 1,023,542 (3,930 ) (762,241 ) Non-current Assets 14,154,927 14,158,798 2,207,520 1,535,123 9,104,142 9,311,327 10,239,474 9,421,556 Liabilities (6,073,595 ) (6,607,409 ) — — (4,730,870 ) (5,141,649 ) (2,484,084 ) (3,254,620 ) Net non-current 8,081,332 7,551,389 2,207,520 1,535,123 4,373,272 4,169,678 7,755,390 6,166,936 Equity 9,446,670 8,965,606 2,211,007 1,540,225 4,539,089 5,193,220 7,751,460 5,404,695 Summarized statement of profit or loss and other comprehensive income: Cosan S.A. Cosan Logística S.A. December 31, December 31, December 31, December 31, December 31, December 31, Profit (loss) before taxes 1,606,191 754,717 280,848 (78,218 ) (206,412 ) (25,841 ) Income tax (expenses) benefit (290,867 ) 357,425 260,320 (1,297 ) (282 ) (4,189 ) Profit (loss) from discontinued operation — (76,057 ) 38,915 — — — Profit (loss) for the year 1,315,324 1,036,085 580,083 (79,515 ) (206,694 ) (30,030 ) Other comprehensive income 179,645 (111,232 ) (359,989 ) 394 1,276 3,404 Total comprehensive income (loss) 1,494,969 924,853 220,094 (79,121 ) (205,418 ) (26,626 ) Comprehensive income attributable to non-controlling 622,254 348,764 80,328 (21,707 ) (56,515 ) (9,780 ) Dividends paid (376,679 ) (866,834 ) (272,330 ) — — — Companhia de Gás de São Paulo – Comgás Rumo S.A December 31, December 31, December 31, December 31, December 31, December 31, Net sales 5,537,857 5,657,246 6,597,017 734,840 40,759 903,930 Profit (loss) before taxes 795,629 1,312,517 866,742 (293,290 ) (1,137,856 ) (182,164 ) Income tax (expenses) benefit (235,972 ) (411,418 ) (248,354 ) 32,483 74,626 23,757 Profit (loss) for the year 559,657 901,099 618,388 (260,807 ) (1,063,230 ) (158,407 ) Other comprehensive income (15,585 ) (56,012 ) 2,277 1,383 4,746 12,966 Total comprehensive income (loss) 544,072 845,087 620,665 (259,424 ) (1,058,484 ) (145,441 ) Comprehensive income attributable to non-controlling 109,501 315,555 240,011 (185,566 ) (758,192 ) (107,248 ) Dividends paid 1,121,407 (1,369,456 ) (129,253 ) — — (300,000 ) Summarized statements of cash flows (i) Cosan S.A. Cosan Logística S.A. December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 98,643 (415,565 ) (490,411 ) (3,481 ) (3,992 ) 9,668 Net cash generated by (used in) investing activities 1,126,170 2,032,424 748,456 (748,482 ) (757,768 ) 199,897 Net cash provided by (used in) financing activities (2,147,738 ) (1,280,978 ) 97,000 753,853 587,915 (36,718 ) Increase (decrease) in cash and cash equivalents (922,925 ) 335,881 355,045 1,890 (173,845 ) 172,847 Cash and cash equivalents at the beginning of year 1,066,930 731,049 376,004 15 173,860 1,013 Cash and cash equivalents at the end of year 144,005 1,066,930 731,049 1,905 15 173,860 Companhia de Gás de São Paulo – Comgás Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, Cash generated from operations 1,701,783 2,158,498 2,224,752 (529,337 ) 558,205 (88,190 ) Income taxes paid (64,680 ) (70,774 ) (86,693 ) — — — Net cash generated by operating activities 1,637,103 2,087,724 2,138,059 (529,337 ) 558,205 (88,190 ) Net cash (used in) generated by investing activities (634,776 ) (637,013 ) (521,313 ) (1,434,807 ) (761,601 ) (336,019 ) Net cash provided by (used in) financing activities (1,383,142 ) (1,310,018 ) (622,810 ) 1,962,035 202,912 398,093 Increase (decrease) in cash and cash equivalents (380,815 ) 140,693 993,936 (2,109 ) (484 ) (26,116 ) Cash and cash equivalents at the beginning of year 2,108,336 1,967,643 973,707 3,039 3,523 29,639 Cash and cash equivalents at the end of year 1,727,521 2,108,336 1,967,643 930 3,039 3,523 (i) Information presented for subsidiaries with significant non-controlling

Investments in joint ventures

Investments in joint ventures	12 Months Ended
	Dec. 31, 2017
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Investments in joint ventures	14 Investments in joint ventures The Company entered into an agreement to form two joint ventures, accounting for 50% of the economic benefits of the companies. They are: (i) Raízen Combustíveis which owns a network of, more than 6,027 fuel service stations throughout Brazil, 67 distribution terminals and 64 airports terminals for supplying aviation fuel; and (ii) Raízen Energia, which produces and sells sugar, and ethanol and renders electric energy cogeneration services, the latter mainly from sugar cane bagasse. Raízen Energia is responsible for the production of, approximately, 2 billion liters of ethanol per year to supply the domestic and foreign market, 4.2 million tons of sugar and 940 MW of installed capacity of electricity. Raízen Energia cultivates harvests and processes sugar cane—the main raw material used in the production of sugar and ethanol. Cosan has joint control over Raízen Combustíveis and Raízen Energia by virtue of its 50% share in the equity of both companies and the requirement for unanimous consent by all shareholders over decisions related to the significant activities. The investments have been classified as joint ventures under IFRS 11 and therefore the equity method of accounting is used for all periods presented in these consolidated financial statements. Changes to investments in joint ventures were as follows: Raízen Raízen Total Shares issued by the joint venture 3,303,168,484 5,902,595,634 Shares held by Cosan 1,651,584,242 2,951,297,817 Cosan ownership interest 50% 50% January 1, 2016 3,204,834 5,032,356 8,237,190 Interest in earnings of joint ventures 737,599 832,533 1,570,132 Other comprehensive income 22,949 35,467 58,416 Interest on capital (58,500 ) (100,000 ) (158,500 ) Dividends (716,060 ) (484,783 ) (1,200,843 ) December 31, 2016 3,190,822 5,315,573 8,506,395 Interest in earnings of joint ventures 694,015 291,075 985,090 Other comprehensive income (5,349 ) 209,412 204,063 Interest on capital (42,000 ) — (42,000 ) Dividends (651,500 ) (554,249 ) (1,205,749 ) December 31, 2017 3,185,988 5,261,811 8,447,799 The statement of financial position and statement of profit or loss of the joint ventures are disclosed in Note 5, Segments. Pursuant to the terms of the Raízen Joint Venture—Framework Agreement, Cosan is responsible for certain legal proceedings that existed prior to the formation of Raízen, net of judicial deposits as of April 1, 2011, as well as tax installments under the REFIS (tax amnesty and refinancing program), recorded in “Other taxes payable.” Additionally, Cosan granted access to Raízen a credit line (stand-by

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2017
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Property, plant and equipment	15 Property, plant and equipment Land, Machinery, Railcars and Permanent Construction Other Total Cost At January 1, 2016 859,957 663,223 4,235,037 3,568,597 824,034 467,090 10,617,938 Additions — 1,933 23,965 46,010 1,864,015 39,375 1,975,298 Disposals (3,322 ) (1,242 ) (823 ) (7,409 ) (3,698 ) (24,970 ) (41,464 ) Transfers 190,537 58,491 1,012,290 867,658 (1,975,108 ) (154,123 ) (255 ) Business combinations (3,137 ) (5,952 ) — — — 17 (9,072 ) Discontinued operation (598 ) (143 ) — — (663 ) (1,028 ) (2,432 ) At December 31, 2016 1,043,437 716,310 5,270,469 4,474,856 708,580 326,361 12,540,013 Additions 38 5,911 14,835 3,729 2,171,507 1,296 2,197,316 Disposals (2,239 ) (106,088 ) (125,206 ) (3,695 ) 25,350 (10,066 ) (221,944 ) Transfers 28,859 255,398 935,497 661,226 (1,919,335 ) 5,249 (33,106 ) Business combinations — 2,867 — — — 17,736 20,603 At December 31, 2017 1,070,095 874,398 6,095,595 5,136,116 986,102 340,576 14,502,882 Depreciation At January 1, 2016 (118,056 ) (218,925 ) (248,686 ) (209,308 ) — (17,076 ) (812,051 ) Additions (44,246 ) (65,671 ) (498,764 ) (328,856 ) — (80,483 ) (1,018,020 ) Disposals 431 127 440 3,048 — 19,391 23,437 Transfers (94,165 ) (3,373 ) 4,713 (7,112 ) — 92,291 (7,646 ) Discontinued operation 143 97 — — — 475 715 At December 31, 2016 (255,893 ) (287,745 ) (742,297 ) (542,228 ) — 14,598 (1,813,565 ) Additions (41,343 ) (135,580 ) (643,683 ) (395,677 ) — (16,700 ) (1,232,983 ) Disposals 234 93,592 99,753 749 — 5,066 199,394 Transfers (497 ) (14,413 ) 40,576 (12,621 ) — 12,802 25,847 At December 31, 2017 (297,499 ) (344,146 ) (1,245,651 ) (949,777 ) — 15,766 (2,821,307 ) At December 31, 2016 787,544 428,565 4,528,172 3,932,628 708,580 340,959 10,726,448 At December 31, 2017 772,596 530,252 4,849,944 4,186,339 986,102 356,342 11,681,575 (i) Leasehold improvements and finance leases included. (ii) On December 31, 2017, wagons and locomotives in the amount of R$ 743,203 (R$ 201,678 on December 31, 2016) were placed on bail to guarantee bank loans (Note 17).

Intangible assets and goodwill

Intangible assets and goodwill	12 Months Ended
	Dec. 31, 2017
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Intangible assets and goodwill	16 Intangible assets and goodwill Goodwill Concession Operating Trademarks Customer Other Total Cost: At January 1, 2016 713,291 16,664,047 399,350 252,474 940,470 402,378 19,372,010 Additions — 382,788 26,552 — 65,735 22,141 497,216 Disposals — (189,849 ) — — (65,694 ) (62,548 ) (318,091 ) Transfers — (1,697 ) 9,722 — 343 17,094 25,462 Business combination 1,968 57,217 — — 5,970 — 65,155 Discontinued operation — — — — — (2,396 ) (2,396 ) At December 31, 2016 715,259 16,912,506 435,624 252,474 946,824 376,669 19,639,356 Additions — 361,946 — — 65,813 47,433 475,192 Disposals — (182,339 ) — — (11,554 ) (4,221 ) (198,114 ) Transfers — 341,154 — — (11,696 ) (2,232 ) 327,226 Business combination (i) 136,626 — — — — 9,299 145,925 At December 31, 2017 851,885 17,433,267 435,624 252,474 989,387 426,948 20,389,585 Amortization At January 1, 2016 — (1,011,806 ) (159,004 ) (159,789 ) (575,411 ) (156,311 ) (2,062,321 ) Additions — (483,580 ) (11,743 ) (22,827 ) (151,893 ) (60,340 ) (730,383 ) Disposals — 175,435 — — 58,609 62,525 296,569 Transfers — (29 ) (30,129 ) — — (4,238 ) (34,396 ) Discontinued operation — — — — — 614 614 At December 31, 2016 — (1,319,980 ) (200,876 ) (182,616 ) (668,695 ) (157,750 ) (2,529,917 ) Additions — (490,025 ) (11,740 ) (22,827 ) (127,584 ) (52,266 ) (704,442 ) Disposals — 143,331 — — 8,132 4,218 155,681 Transfers — (337,983 ) — — 721 (35 ) (337,297 ) At December 31, 2017 — (2,004,657 ) (212,616 ) (205,443 ) (787,426 ) (205,833 ) (3,415,975 ) At December 31, 2016 715,259 15,592,526 234,748 69,858 278,129 218,919 17,109,439 At December 31, 2017 851,885 15,428,610 223,008 47,031 201,961 221,115 16,973,610 (i) On October 13, 2017, Cosan, through its subsidiary Comma, acquired 100% of the common shares of Stanbridge for the price of R$ 204,767, generating an addition to the segment’s goodwill of Lubricants of R$ 136,626. The consideration transferred, net of cash received, totaled R$ 176,540. Capitalization of borrowing costs Capitalized borrowing costs for the year ended December 31, 2017, amounted to R$ 9,799 (R$ 14,625 for the year ended December 31, 2016). The weighted average interest rate used to capitalize borrowing costs on the balance of concession right, was 8.43% p.a. for the year ended December 31, 2017 (11.48% p.a. for the year ended December 31, 2016). Intangible assets (excluding goodwill) Annual rate of amortization—% December 31, December 31, Gas distribution concession—Comgás (i) Concession term 8,197,514 8,240,521 Concession rights—Rumo (ii) Concession term 7,231,096 7,352,005 15,428,610 15,592,526 Operating license for port terminal (iii) 4.00 223,008 234,748 Trademarks Mobil 10.00 22,827 45,654 Comma — 24,204 24,204 47,031 69,858 Relationship with customers: Comgás 20.00 174,458 233,971 Lubricants 6.00 27,503 44,158 201,961 278,129 Other Software license 20.00 167,520 146,210 Other 53,595 72,709 221,115 218,919 Total 16,121,725 16,394,180 (i) Refers to the intangible asset for the public gas distribution service concession, which represents the right to charge users for the supply of gas, comprised of: (i) the concession rights recognized in the business combination and (ii) concession assets; (ii) Refers to the concession right agreement of Rumo Malha Norte, which will be amortized until the end of the concession in 2079; (iii) Port operating license and customer relationships of Rumo, from the business combinations. Impairment testing of cash-generating units (“CGU”) goodwill a) Cosan Logistics The Company annually tests recoverable amounts of goodwill arising from business combination operations. Property, plant and equipment and defined-intangible assets that are subject to depreciation and amortization are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. For the purposes of impairment analysis, concession contracts were defined as cash-generating units. The base date for evaluation and annual testing is September 30. During the year ended December 31, 2017, we did not identify impairment indicators, so that no impairment test was required for fixed assets and intangible assets with a defined useful life. The balance of goodwill recorded by the Company is associated with the port lifting operation and terminals, so this cash-generating unit needs to be tested annually. The recoverable amount of this cash-generating unit was determined by the net sales value of the unit, using the EBITDA multiples technique. The main assumptions used were (i) EBITDA generated by the cash-generating unit in 2017, and (ii) the average of the multiples practiced by market agents for companies in the Company’s industry. The calculation resulted in a recoverable amount of R$ 1,709,000, compared to a book value of R$ 811,618, which includes property, plant and equipment and intangible assets. In the year ended December 31, 2017, no assets and goodwill had their consolidated value reduced by impairment. The determination of the recoverability of the assets depends on certain key assumptions as described above that are influenced by the market, technological, and economic conditions in place at the time this recovery is tested and, therefore, it is not possible to determine whether new losses by recovery will occur in the future and, if they occur, whether these would be material. b) Cosan S.A. The Company annually tests recoverable amounts of goodwill (intangible assets with indefinite useful lives) arising from business combinations operations. Property, plant and equipment and defined-intangible assets that are subject to depreciation and amortization are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable, which is not the case for the year. The combined carrying amounts of goodwill allocated to each cash-generating unit are as follows: Consolidated December 31, December 31, Moove cash generating unit 751,391 614,765 Cosan cash-generating unit other business 43 43 Total goodwill 751,434 614,808 The recoverable amount is determined based on calculations of the value in use, using the discounted cash flow determined by Management based on budgets that take into account the assumptions related to each business, using information available in the market and previous performance. Discounted cash flows were drawn up over a ten-year The main assumptions used mainly consider the expectation of growth of the operations based on the Gross Domestic Product segmented, as well as taking into account the levels of average growth experienced in the last years and other macroeconomic aspects, as well as expectation of the price of sales of commodities, using discount rates that reflect specific business-related risks. All of these future cash flows were discounted at a rate of 10.4% (weighted-average cost of capital) and a growth rate of the final value of 4% from 2027 reflecting specific risks related to the relevant assets in its cash generating unit. An increase of 6.3 percentage points in the discount rate should change so that the estimated recoverable amount is equal to the book value. The dollar has an impact on projections and, therefore, a fluctuation of in exchange rate would have an effect on the estimate. As of December 31, 2017 no expense for impairment of assets and goodwill was recognized. The determination of the recoverability of the assets depends on certain key assumptions as described above that are influenced by the market, technological and economic conditions in place at the time that such recovery is tested, and therefore, it is not possible to determine whether new reduction losses of recovery will occur in the future and, if they occur, whether these would be material.

Loans, borrowings and debenture

Loans, borrowings and debentures	12 Months Ended
	Dec. 31, 2017
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Loans, borrowings and debentures	17 Loans, borrowings and debentures Interest Description (i) Index at Annual December 31, December 31, Maturity Loan and borrowings BNDES URTJLP 8.83% 2,270,055 2,663,073 Jun-29 Fixed 5.26% 1,281,416 1,233,476 Feb-25 TJ462 9.89% 485,807 651,371 Oct-20 Selic 8.82% 221,222 271,745 Oct-20 Selic 9.00% 66,794 41,650 Jun-23 TJLP 9.08% 120,573 137,130 Jun-23 Selic 13.65% 4,075 5,277 Sep-20 Fixed 3.89% 2,695 3,930 Jan-24 IPCA 10.74% 2,840 3,453 Nov-21 URTJLP 8.79% — 17 Jan-17 EIB US$ 3.88% 127,190 170,848 Jun-20 US$ 2.94% 70,611 89,899 Sep-20 US$ + LIBOR6M 1.90% 138,778 172,263 May-21 US$ + LIBOR6M 1.98% 149,386 179,951 Sep-21 Foreign loans GBP + Libor 3.77% 312,642 218,232 Dec-22 GBP + Libor 1.98% 157,432 — Jul-19 NCE 112% of CDI 7.75% 59,858 120,069 Dec-18 CDI + 3.47% 11.89% — 80,486 Nov-17 CDI + 3.50% 10.63% 294,968 294,516 Dec-18 125% of CDI 8.69% 644,766 552,576 Dec-23 Perpetual Notes US$ 8.25% 1,674,847 1,650,089 — Resolution 4131 US$ 2.66% 68,305 133,957 Nov-19 US$ + Libor 4.79% 50,868 32,798 Oct-20 US$ 2.40% 415,762 407,306 Mar-18 Senior Notes Due 2018 Fixed 9.50% 168,052 168,163 Mar-18 Senior Notes Due 2023 US$ 5.00% 339,665 322,062 Mar-23 Senior Notes Due 2027 US$ 7.00% 2,530,443 2,304,384 Jan-27 Senior Notes Due 2024 US$ 7.38% 2,570,622 — Feb-24 Senior Notes Due 2024 Fixed 5.95% 1,664,850 — Sep-24 FINEP Fixed 5.00% 93,058 109,233 Nov-22 Trade banks CDI + 4.91% p.a. 12.14% 98,117 163,815 Jun-19 Fixed US$ 5.45% 95,040 86,140 Dec-21 Working capital CDI + 2.80% p.a. 9.88% 391,693 390,024 Dec-18 CDI + 2.95% p.a. 10.04% 286,463 287,168 Dec-18 CDI + 0.31% 10.93% 1,117 9,988 Jan-18 CDI + 0.33% 11.20% 3,345 — Mar-18 120% of CDI 8.32% 21,221 — May-18 120% of CDI 8.39% 10,440 — Jul-18 120% of CDI 8.38% 20,879 — Jul-18 Bank overdrafts 125.5% of CDI 8.72% 94 22,605 Mar-18 Prepayment US$+Libor 3.86% 10,039 55,641 Apr-18 FINIMP US$+Libor 3.52% — 40,798 Jun-17 16,926,028 13,074,133 Interest Description (i) Index at Annual December 31, December 31, Maturity Debentures Non-convertible CDI + 2.05% p.a. 9.08% 152,573 154,284 Apr-18 CDI + 1.30% p.a. 11.57% — 300,183 Sep-17 CDI + 3.50% p.a. 10.63% 1,359,125 2,347,271 Jun-23 IPCA + 5.10% 8.04% 363,894 346,276 Sep-18 IPCA + 5.57% 8.52% 197,923 183,189 Sep-20 IPCA + 7.14% 10.09% 293,312 284,660 Dec-20 IPCA + 7.48% 10.43% 263,701 255,929 Dec-22 IPCA + 7.36% 10.30% 86,927 84,364 Dec-25 IPCA + 5.87% 8.81% 726,827 660,029 Dec-23 IPCA + 4.33% 7.27% 396,328 — Oct-24 108 % of CDI 7.46% 171,515 350,852 Jul-18 Fixed 13.13% 163,750 163,862 Oct-20 128 % of CDI 8.90% 499,576 — Dec-25 CDI + 0.90% 7.85% 87,467 133,465 Sep-19 4,762,918 5,264,364 Total 21,688,946 18,338,497 Current 3,903,392 2.404.009 Non-current 17,785,554 15.934.488 (i) The Company’s debts with national and international development agencies have bank guarantees. Guarantees are contracted with first-tier banks guaranteeing the total amount of debt. Some financing agreements with the BNDES, destined to investments, are also guaranteed, according to each contract, by bank guarantee, with an average cost of 3% p.a. or by real guarantees (assets) and escrow account. On December 31, 2017, the balance of bank guarantees contracted was R$ 1,183,208 (R$ 3,197,176 as of December 31, 2016). The Company used for calculating the average rates, on an annual basis, the annual average CDI of 6.89% and TJLP of 7.0%. Non-current December 31, December 31, 13 to 24 months 2,087,933 2,910,978 25 to 36 months 2,188,717 2,438,100 37 to 48 months 1,334,529 2,282,419 49 to 60 months 1,051,146 1,372,229 61 to 72 months 1,762,197 1,097,584 73 to 84 months 4,914,452 1,629,307 85 to 96 months 429,244 199,967 Thereafter 4,017,336 4,003,904 17,785,554 15,934,488 The carrying amounts of loans, borrowings and debentures are denominated in the following currencies: December 31, December 31, Reais (R$) 11,312,466 12,474,129 Dollar (US$) (i) 9,906,406 5,646,136 Pound (GBP) 470,074 218,232 21,688,946 18,338,497 (i) At December 31, 2017, all dated debts denominated in U.S. Dollars, in the subsidiaries, have currency risk protection through derivatives (Note 32). Below are the movements that occurred for the year ended December 31, 2017. At January 01, 2016 18,829,203 Raised 7,527,792 Payment (8,652,290 ) Interest, exchange rate and fair value 609,221 Other 24,571 At December 31, 2016 18,338,497 Raised 6,248,712 Payment (5,441,667 ) Interest, exchange rate and fair value 2,543,404 At December 31, 2017 21,688,946 BNDES Refers to the financing of expansion of the gas distribution, logistic segment and are allocated to investments in property, plant and equipment and intangible assets. For these loans, the guarantees offered are: • Project V—direct operation with BNDES: bank guarantee from Banco Itaú BBA for 100% of the financing. • Project VI—direct operation with the BNDES: bank guarantee from the banks Bradesco (67.83%), Itaú (14.56%) and Safra (17.61%). • Project VII—direct operation with BNDES: bank guarantee from Santander (39.69%) and Safra (26.98%) banks and Sumitomo (33.33%). EIB – European Investment Bank Refers to loans denominated in U.S. Dollars, bearing interest at LIBOR, maturing in 2021 and secured by bank guarantees. The funds were used to expand and support the natural gas distribution network. Cross-currency interest rate swaps have been entered into to mitigate the Company’s exposure to interest rate and foreign exchange risks. FINEP In November 2012, a financing agreement was signed with FINEP—Financing of Studies and Projects in the amount of R$ 254,890, maturing through November 2020. These loans are guaranteed by bank guarantees. The resources should be and will be used in the development plan, production and commercialization of new industrial technologies for the processing of biomass derived from sugar cane or other sources. In July 2017, Cosan Biomassa added a loan agreement with FINEP in which it extended the grace period for payment of the principal in the updated amount of R $ 93,591 for a term of 30 months as of August 15, 2017 to February 15, 2020. Working Capital On January 12, 2017 and March 17,2017, Cosan Biomassa obtained two loans with Caixa Econômica Federal in the amount of R$ 10,000 each one with interest of CDI + 0.33% per month and with a maturity of one year. On May 25, 2017 and July 17, 2017, Cosan Biomassa obtained two loans with Santander, one in the amount of R$ 20,000 and the other in the amount of R$ 10,000, respectively, with interest post fixed of 120.00% of CDI and a maturity of one year. On July 17, 2017, Cosan Biomassa obtained a loan from Banco ABC in the amount of R$ 20,000 with a fixed interest rate of 120.75% of the CDI and a one-year Prepayment In April, 2017, Cosan Biomassa, added a prepayment agreement with the Citibank for extend the maturity by one year. The agreement amount is U.S.$ 3,000 thousand. Foreign currency loans On December 21, 2017, Cosan Lubes Investments, a wholly-owned subsidiary of the Company, entered into a loan agreement with Citibank, which extended the maturity date and, in addition, took GBP 25,000 thousand. The current contract is GBP 70,000 thousand. On August 4, 2017 and October 30, 2017, Comma Oil, a wholly-owned subsidiary of Cosan Lubes Investments, took out loans in the total of GBP 20,000 thousands and GBP 15,000 thousands respectively from Bank of America Merrill Lynch, maturities on July 26, 2019 and October 30, 2019 at interest on Libor + 1.50% per annum. FRN—Floating-Rate Note Refers to loans with variable interest rates related to a reference point, such as the rate of US Treasury Bonds, LIBOR, Fed Funds or the basic interest rate. They are issued primarily by financial institutions and governments and usually have from two to five years to maturity. Export credit note—NCE Export credit notes were settled upon receipt of evidence that the relevant goods were actually delivered. The export credit notes in aggregate an amount of U.S.$ 126,669 thousand, which included exchange variation of the U.S. Dollar and were subjected to an annual fixed interest of rate 3.40%. The maturity date was in July 2016. On December 27, 2017, our subsidiary Rumo Malha Norte issued an export credit note in the amount of R$ 650,000, maturing on December 26, 2023. Perpetual Notes On November 5, 2010 and July 13, 2011 Cosan Overseas Limited issued U.S.$ 500,000 thousand of perpetual notes in the international capital market under “Regulation S,” bearing annual interest of 8.25%, payable quarterly. Cross-currency interest rate swaps have been entered into to mitigate the Company’s exposure to interest rate and foreign exchange risks. Resolution 4,131 Refers to funds raised abroad with several financial institutions, maturing by 2020, aiming to finance the Company’s cash flow and controlled. To mitigate the risk of exchange and interest rate derivative instruments were contracted. Senior Notes Due 2018 On March 19, 2013, the Company issued Senior Notes in the international capital market under “Regulation S” and “Rule 144A” in the amount of R$ 850,000, bearing annual interest of 9.5%, payable semiannually in September and March of each year. Senior Notes Due 2023 On March 14, 2013, the Company issued Senior Notes in the international capital market under “Regulation S” and “Rule 144A” in the amount of U.S.$ 500,000 thousand, bearing annual interest of 5%, payable semiannually in September and March of each year. Senior Notes Due 2024 On September 20, 2017, the Company issued in the international capital markets, Senior Notes Due 2024 (“2024 Notes”) in the total amount of U.S.$ 500,000 thousand maturing on September 2024 with a coupon of 5.95% p.a., paid semiannually. On February 9, 2017, the indirect subsidiary, “Rumo S.A.,” issued in the international capital market, Senior Notes Due 2024 (“2024 Notes”) in the total amount of U.S.$ 750,000 thousand maturing on February 2024 with coupon of 7.38% p.a., paid semiannually. This debt is protected by exchange and interest rate swaps. Senior Notes Due 2027 On June 20, 2016, it issued Senior Notes in the international market under “Regulation S” and “Rule 144A” in the amount of U.S.$ 500,000 thousand, which bears interest at 7% p.a.. The funds were used for partial repayment of Senior Notes due 2018 and Senior Note due 2023 On July 18, 2016, Cosan Luxembourg S.A. (“Cosan Lux”) issued an additional U.S.$ 150,000 thousand principal amount of its 7% Senior Notes due 2027. The Bonds are additional securities issued pursuant to the provisions of the indenture, dated as of June 20, 2016, among the Issuer, Cosan S.A. and Deutsche Bank Trust Company Americas, as Trustee (the “Trustee”), Debentures On June 30, 2016, the indirect subsidiary Rumo Malha Norte made a ninth issue of simple, non-convertible, On December 5, 2017, the indirect subsidiary Rumo Malha Norte made a tenth issue of simple, non-convertible, i. Third Issue Interest on the first series will be paid semi-annually in the months of March and September until the end of the operation. Interest on the second and third series will be paid annually in the month of September until the end of the transaction. The principal and monetary restatement of the first series will be amortized over the following years: fourth year (33.33%), fifth year (33.33%) and sixth year (33.34%). The value of the principal and monetary restatement of the second series will be fully amortized at the end of the operation that will occur on September 15, 2018. The value of the principal and monetary restatement of the third series will be amortized in two annual installments in the sixth (50%) and seventh (50%) years, therefore the first payment will be due on September 15, 2019 and the last payment will be due on September 15, 2020. On December 31, 2017, the percentages for the fair value traded on the secondary market for the first series were 100.69% of the unit price (UP) of the curve, 101.01% for the second series and 101. 96% for the third series. ii. Fourth Issue Interest on the first, second and third series will be paid annually in December until the end of the operation. The principal and monetary restatement of the first series will be fully amortized at the end of the operation that will occur on December 15, 2020. The value of the principal and monetary restatement of the second series will be amortized in two annual installments in the sixth (50%) and seventh (50%) years, therefore the first payment will be due on December 15, 2021 and the last payment will be due on December 15, 2022. The value of the principal and monetary restatement of the third series will be amortized over the following years: eighth year (33.33%), ninth year (33.335%) and tenth year (33.335%). As of December 31, 2017, the percentages for fair value traded on the secondary market for the first series were 101.95% of the unit price (UP) of the curve, 109.28% for the second series and 112.47% for the third series. iii. Fifth Issue The interest on the single series will be paid annually in December until the end of the operation. The value of the principal and monetary restatement of the single series will be fully amortized at the end of the operation that will occur on December 15, 2023. At December 31, 2017, the percentage of fair value traded on the secondary market was 104.61% of the unit price (UP) of the curve. iv. Sixth Issue Interest on the single series will be paid annually in the month of October until the end of the operation. The value of the principal and monetary restatement of the single series will be fully amortized at the end of the operation that will occur on October 15, 2024. Available credit line As of December 31, 2017, the subsidiary Cosan Logística had available credit lines from BNDES, which were not used, in the total amount of R$ 94,220 (R$ 541,639 on December 31, 2016). As of December 31, 2017, the subsidiary Cosan S.A. had available credit lines from three different Brazilian financial institutions, which were not used, in the total amount of R$ 501,000. Financial Covenants Ø “Cosan S.A” and its subsidiaries The Company and its subsidiaries are subject to certain restrictive clauses in most of the loan and financing agreements, based on certain financial and non-financial Below are the financial covenants of debts and debentures open: Debt Financial Covenant Resolution 4131 Net debt / EBITDA not exceeding 3.75x Short-term loans and total loans can not be greater than or equal to 0.55x Senior Notes 2023 Net debt / EBITDA not higher than or equal to 3.5x Senior Notes 2018 Senior Notes 2027 Senior Notes 2024 Debentures 3 rd Onerous net debt / EBITDA not higher than or equal to 4x Short-term Loan and total loan may not be greater than or equal to 0.6x Debentures 4 th Debentures 5 th Onerous net debt / EBITDA not higher than or equal to 4x Debentures 6 th Ø “Cosan Logística” and its subsidiaries Cosan Logística and its subsidiaries are subject to certain restrictive contractual clauses involving financial and non-financial The agreed ratio, as of December 31, 2017, is up to 4.3x comprehensive net debt / EBITDA, and the minimum coverage ratio of 1.4 x EBITDA / financial result, a limit that was being serviced by the Company on December 31, 2017. The limit reduces annually until reaching 3.0x and 2.0x respectively by 2021. As of December 31, 2017, the subsidiary Cosan Logística did not have loans with the BNDES, subject to covenants. These covenants have been replaced by bank guarantees. As at December 31, 2017, the Company and its subsidiaries were in compliance with all debt financial covenants.

Leases

Leases	12 Months Ended
	Dec. 31, 2017
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Leases	18 Leases Finance lease liabilities Finance lease liabilities are payable as follows: December 31, 2017 December 31, Less Between More Total Total Future value of minimum payments lease payments 347,939 654,484 248,437 1,250,860 1,837,441 Rolling stock 321,910 572,759 166,090 1,060,759 1,616,719 Terminal 23,400 78,737 82,347 184,484 207,950 Other 2,629 2,988 — 5,617 12,772 Interests (86,595 ) (172,782 ) (47,345 ) (306,722 ) (439,898 ) Rolling stock (72,775 ) (137,209 ) (31,525 ) (241,509 ) (358,158 ) Terminal (13,386 ) (35,322 ) (15,820 ) (64,528 ) (79,611 ) Other (434 ) (251 ) — (685 ) (2,129 ) Present value of minimum lease payments 261,344 481,702 201,092 944,138 1,397,543 Current 261,344 472,632 Non-current 682,794 924,911 The lease agreements have varying expirations, the with last due to expire in June 2043. The amounts are adjusted annually for inflation rates (as IGPM and IPCA) or may incur interest based on the TJLP or CDI and some contracts have renewal or purchase options that were considered in determining the classification as financial lease. Below are the movements that occurred for the year ended December 31, 2017. December 31, December 31, At the beginning of the year 1,397,543 1,741,701 Raised — 186,248 Interest, exchange rate and fair value 178,139 213,313 Payment of principal (348,114 ) (413,267 ) Payment of interest (283,430 ) (330,452 ) At the end of the year 944,138 1,397,543 Operating leases At December 31, 2017, the future minimum lease payments under non-cancellable December 31, 2017 December 31, Total future minimum payments Less than Between one More than Total Total Locomotives 565 1,130 — 1,695 2,346 Rail cars 6,758 25,996 5,695 38,449 47,120 Other 3,035 8,010 5,013 16,058 3,705 Total 10,358 35,136 10,708 56,202 53,171 The leases are recognized as expenses (Note 30) on a straight-line basis over the life of the respective agreement.

Concessions payable

Concessions payable	12 Months Ended
	Dec. 31, 2017
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Concessions payable	19 Concessions payable December 31, 2017 December 31, Leases Concessions Total Total Payables Rumo Malha Sul 36,136 29,414 65,550 73,707 Rumo Malha Paulista 28,726 19,413 48,139 52,979 64,862 48,827 113,689 126,686 Court Discussion Rumo Malha Paulista 1,415,664 119,806 1,535,470 1,345,722 Rumo Malha Oeste 1,208,891 75,284 1,284,175 1,135,398 2,624,555 195,090 2,819,645 2,481,120 Total 2,689,417 243,917 2,933,334 2,607,806 Current 27,413 27,662 Non-current 2,905,921 2,580,144 Court Discussion The Company is challenging in court the economic and financial unbalance of certain leases and concession contracts. In April 2004, Rumo Malha Paulista filed an interlocutory injunction and subsequently Declaratory Action before the 21st Federal Court of Rio de Janeiro questioning the economic and financial unbalance of the Lease and Concession Agreements, due to the high disbursement incurred by the Company for the payment of labor judicial proceedings and other expenses involved, which are the responsibility of Rede Ferroviária Federal S.A., as provided in the bidding documents. Rumo Malha Paulista required an injunction to suspend payment of installments due of the concession and lease agreements and to offset the credit balance resulting from labor amounts paid by Rumo with the amount charged by the Union. In April 2005, the injunction was granted, suspending the enforceability of installments for 90 days by determining the completion of expertise. In July 2005, the suspension was extended for another 90 days. In September 2005, the injunction was overturned by the Federal Court of Rio de Janeiro. In January 2006, the suspension of payment of installments was granted, by means of judicial deposit. The amount related to the lease payment was deposited in court until October 2007, when the Company obtained a court order to replace the judicial deposits with a bank guarantee. In October 2015, a decision was handed down that partially upheld the action recognizing the occurrence of economic and financial balance of the agreements, allowing the Company to perform the part of compensation of the amounts claimed in the match against presented debt. Nevertheless, the Company believes that all amounts discussed shall be offset against payables based on clauses 7 and 10 of the bidding documents. Management, supported by the opinion of its legal counsel, assesses the chances of success as probable, but the financial liability remains recognized as it is a contractual obligation not yet discharged and still depend on offsetting with the Company’s reimbursement rights. Rumo Malha Oeste also claiming the reestablishment of the economic-financial balance, lost by the cancellation of transportation contracts at the time of privatization, change in the regulatory environment and conditions set forth in the Privatization Tender—additionally, the growth forecasts that defined the value of the business did not materialize. The lawsuit is filed with the 16th Federal Court of Rio de Janeiro. To proceed with the legal discussion, the Company offered government securities (Treasury Bills—LFT) as an execution guarantee. In March 2008, the Company was authorized to replace the guarantee by a bank guarantee and in May 2008, the Company redeemed the treasury bills. In December 2014, a decision was handed down that upheld the action recognizing the occurrence of economic and financial balance of the contracts, with the amounts involved and certain related aspects still to be determined. In December 2015, the replacements of guarantee letters presented by Rumo were replaced with an insurance policy. Management, supported by the opinion of its legal counsel, assesses the chances of success as probable, but the financial liability remains recognized as it is a contractual obligation not yet discharged and must still be offset against the company’s right to be reimbursed. Judicial deposits at December 31, 2017 concerning the above claims totaled: December 31, 2017 December 31, 2016 Rumo Paulista 119,806 118,820 Rumo Oeste 20,690 19,464 140,496 138,284 The judicial deposits are recorded in the “regulatory” group, as described in note 24.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2017
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Commitments	20 Commitments (a) Commitments for the acquisition of assets and regulatory targets With the postponement of the 2015 Five-Year Tariff Review as a result of the publication of Resolutions ARSESP 493 and 494, both of May 27, 2014, which approved the “Tariff Review Process of Gas distribution companies in the State of São Paulo, defining event schedule,” and the “provisional adjustment of marketing margins of São Paulo Gas Company – Comgás,” there is no set regulatory commitment as of December 31, 2017 and 2016. Regulatory assets (liabilities) December 31, 2017 December 31, 2016 Cost of gas to be recovered/(transferred) (174,090 ) (394,552 ) Credits of taxes to be recovered/(transferred) (48,549 ) (24,061 ) Adjustment to present value of taxes 1,742 1,592 Other — 3,010 (220,897 ) (414,011 ) Opening balance (414,011 ) 116,947 Closing balance (220,897 ) (414,011 ) Expense not recognized in the statement of income before income tax and social contribution 193,114 (530,958 ) Regulatory assets (liabilities) 243,722 (480,044 ) Regulatory assets (liabilities) tax (12,222 ) (12,874 ) 231,500 (492,918 ) Adjustment (26,270 ) (32,163 ) Adjustment to present value (AVP) with tax credits 151 1,400 Extemporaneous credits (12,267 ) (7,277 ) 193,114 (530,958 ) The tariffs for the supply of gas to the different customer segments are authorized by the concession authority. In accordance with the terms of the Concession Agreement, the differences between the cost component of gas included in the tariffs charged to the customers and the actual cost of gas incurred are determined on a monthly basis and charged or credited to a regulation account (regulatory account). Periodically, charges or credits in the tariffs are determined by the regulator with the objective of amortizing the amounts accumulated in this account. The balance of this account is considered as an asset or as a liability, pursuant to the regulator’s set of accounts and for income tax purposes. However, this account is not recognized under IFRS, because the respective balance is not considered as an asset or as a liability, as its realization or liquidation depends on further purchases by the Company’s consumers. (b) Commitments with supply contracts Considering the current gas supply contracts, the subsidiary Comgás has a total financial commitment in an estimated present value of R$ 5.3 billion, which amount includes the minimum established in contract in both commodity and transportation. (c) Commitments to rental agreements As of December 31, 2017, the subsidiary Comgás has nine real estate lease contracts for which expenses recognized during the year ended on that date totaled R$ 2,847 (December 31, 2016—R$ 5,201). The terms of the lease are from one to six years, and most leases are renewable at the end of the lease period at the market rate. The total future minimum lease payments under the operating leases are: December 31, 2017 December 31, 2016 Gross lease obligations—minimum lease payments More than one year 3,035 2,798 More than one year and less than five years 8,010 907 More than five years 5,013 — 16,058 3,705

Trade payables

Trade payables	12 Months Ended
	Dec. 31, 2017
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Trade payables	21 Trade payables December 31, 2017 December 31, 2016 Natural gas suppliers 1,563,930 1,381,397 Materials and service suppliers 1,162,496 937,034 Fuels and lubricants suppliers 1,814 706 Judicial deposits (i) (294,976 ) (294,976 ) Other 731 8,949 2,433,995 2,033,110 Current 2,433,995 2.032.542 Non-current — 568 (i) There are ongoing proceeding between Comgás and its gas supplier. The gas supplier is charging different prices comparing to the gas supply market. At December 31, 2017, the balance of the judicial discussion is R$ 1,154,603 (R$ 1,045,311 on December 31, 2016). The amount is secured by judicial deposit R$ 294,976 (R$ 294,976 on December 31, 2016) and the guaranteed value through surety is of R$ 859,627 (R$ 750,335 on December 31, 2016).

Other taxes payable

Other taxes payable	12 Months Ended
	Dec. 31, 2017
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Other taxes payable	22 Other taxes payable December 31, 2017 December 31, 2016 Tax amnesty and refinancing program—Refis 229,745 215,565 ICMS – State VAT 121,550 84,700 COFINS—Revenue tax 146,641 54,208 PIS—Revenue tax 31,563 11,337 INSS—Social security 7,697 7,033 ISS—Services tax 4,494 3,364 IOF—Financial tax 2,224 2,992 Other 36,601 35,746 580,515 414,945 Current 418,878 261,169 Non-Current 161,637 153,776 The amounts due on non-current December 31, 2017 December 31, 2016 13 to 24 months 19,748 20,728 25 to 36 months 16,038 17,344 37 to 48 months 11,204 11,714 49 to 60 months 11,021 11,393 61 to 72 months 11,021 11,220 73 to 84 months 10,580 11,220 85 to 96 months 8,377 10,767 Thereafter 73,648 59,390 161,637 153,776

Income tax and social contribut

Income tax and social contribution	12 Months Ended
	Dec. 31, 2017
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Income tax and social contribution	23 Income tax and social contribution a) Reconciliation of income and social contribution tax expenses: December 31, December 31, December 31, Profit before taxes 1,474,652 555,987 668,484 Income tax and social contribution at nominal rate (34%) (501,382 ) (189,036 ) (227,285 ) Adjustments to reconcile nominal and effective tax rate Interest in earnings of investees (non-taxable 340,766 532,335 239,069 Differences in tax rates on earnings / losses of overseas companies (89,070 ) (150,233 ) 24,699 Granted income tax incentive 74,416 10,098 20,219 Share-based payment transactions (4,022 ) (3,950 ) (4,305 ) Interest on shareholders’ equity (21,495 ) (45,573 ) (10,375 ) Non-deductible (52,226 ) (28,103 ) (30,878 ) Tax losses not recorded (i) (177,824 ) (185,089 ) (95,752 ) Compensation action — — 114,844 Goodwill amortization effect 1,853 1,853 — Tax effects of discounts granted - PERT (4,438 ) — — Tax loss carryforwards from previous years recorded (3,554 ) — — Other 8,621 (4,004 ) 174 Income tax and social contribution benefit (expense) - current and deferred (428,355 ) (61,702 ) 30,410 Effective rate - % (29.05 ) (11.10 ) 4.55 (i) Refers mainly to tax losses not recorded in subsidiaries of Rumo which under current conditions do not attend the requirements of future taxable profits that justify the recognition of the deferred tax assets. In accordance with Brazilian Federal Taxes rules those losses do not expire. b) Deferred income tax assets and liabilities: December 31, December 31, Assets credit of: Income tax loss carry forwards 2,112,707 1,900,366 Social contribution tax loss carry forwards 772,304 704,480 Temporary differences Foreign exchange—Loans and borrowings 548,568 590,696 Legal proceedings provision 365,997 367,060 Tax deductible goodwill 56,276 225,104 Impairment provision 250,236 319,070 Provisions for employee benefits 153,434 138,655 Allowance for doubtful accounts 25,991 77,168 Regulatory asset (liability) 65,318 71,039 Impairment of tax credit 61,324 51,057 Share-based payment transactions 291 — Profit sharing 41,506 28,732 Interest on preferred shareholders payable in subsidiaries 218,599 219,019 Property, plant and equipment—useful life review 160,490 27,987 Contractual dispute 115,490 120,952 Other 297,932 264,094 Total 5,246,463 5,105,479 (-) Deferred taxes assets not recognized (1,961,325 ) (1,781,670 ) Liabilities credit of: Temporary differences Business combination—property, plant and equipment 110,149 144,952 Tax deductible goodwill (369,044 ) (348,192 ) Lease (277,091 ) (138,525 ) Concession contract (8,681 ) (10,617 ) Unrealized gains on derivatives instruments (102,410 ) (47,757 ) Income on formation of joint ventures (1,135,036 ) (1,135,036 ) Business combination—Intangible asset (3,723,742 ) (3,764,925 ) Other (45,513 ) (84,272 ) Total (5,551,368 ) (5,384,372 ) Total of deferred taxes recorded (2,266,230 ) (2,060,563 ) Deferred income tax—Assets 1,636,080 1,490,002 Deferred income tax—Liabilities (3,902,310 ) (3,550,565 ) c) Changes in deferred income taxes, net: At January 1, 2016 (2,434,456 ) Recorded through income 166,932 Other comprehensive income 28,988 Discontinued operation 158,164 Business combinations (32,371 ) Other (i) 52,180 At December 31, 2016 (2,060,563 ) Recorded through income (426,341 ) Property, plant and equipment—useful life review 132,503 Other comprehensive income 8,201 Tax loss carryforwards used to settle other tax installments 3,555 Tax loss carryforwards over change of shareholding interest in subsidiary 60,583 Other (i) 15,832 At December 31, 2017 (2,266,230 ) (i) Exchange variation effect due to the conversion of offshore investments. d) Recoverability of deferred income tax and social contribution In assessing the recoverability of deferred taxes, management considers the projections of future taxable income and the movements of temporary differences. When it is not probable that part or all of the taxes will be realized, the tax asset is reversed. There is no deadline for the use of tax loss carryforwards and negative bases, but the use of these accumulated losses of previous years is limited to 30% of annual taxable profits.

Provision for legal proceedings

Provision for legal proceedings	12 Months Ended
	Dec. 31, 2017
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Provision for legal proceedings	24 Provision for legal proceedings Provision for legal Judicial deposits December 31, December 31, December 31, December 31, Tax 501,247 479,532 387,451 376,454 Civil, regulatory and environmental 375,561 344,048 180,277 173,884 Labor 471,349 444,984 198,379 164,346 1,348,157 1,268,564 766,107 714,684 Changes in provision for legal proceedings: Tax Civil, Labor Total At January 01, 2016 441,674 284,344 467,913 1,193,931 Accruals 11,256 38,746 126,076 176,078 Disposal / Reversals (8,277 ) (35,111 ) (188,837 ) (232,225 ) Indexation and interest charges (i) 34,879 56,069 39,832 130,780 December 31, 2016 479,532 344,048 444,984 1,268,564 Accruals 15,821 77,535 140,445 233,801 Disposal / Reversals (14,047 ) (45,305 ) (148,204 ) (207,556 ) Indexation and interest charges (i) 19,941 (717 ) 34,124 53,348 December 31, 2017 501,247 375,561 471,349 1,348,157 (i) Includes interest reversal. The Company’s debts with legal proceedings are secured by assets, cash deposit, bank guarantee or insurance guarantee. Tax claims a) Judicial claims deemed to be probable losses, fully accrued December 31, December 31, Compensation with FINSOCIAL (i) 280,158 269,275 State VAT - ICMS credits (ii) 99,423 84,778 INSS - Social security (iii) 65,149 63,103 PIS and COFINS 2,051 2,449 IPI - Excise tax credit - NT 678 1,155 Federal income taxes 1,521 329 Other 52,267 58,443 501,247 479,532 (i) During the period from October 2003 to November 2006, the Company, through its subsidiary CLE, offset the FINSOCIAL tax against several other federal taxes, based on a final court decision in September 2003 following a decision that challenged the constitutionality of the FINSOCIAL. No judicial deposits were made. (ii) The amounts that have been provisioned refer to tax assessments by the tax authorities related to several types of ICMS credits. Amongst them: (a) assessment notice related to ICMS payments for the purchase of raw materials which are considered for “use and consumption,” therefore, not eligible for compensation; (b) assessment, as sole obligor, for withholding of ICMS on tolling agreement from an agricultural partnership with Central Paulista Ltda. Açúcar e Álcool; (c) assessment notice related to the ICMS offset arising from the fact that the forward presumed profit is bigger than the consummated profit, under tributary substitution regime. (iii) The amounts that have been provisioned are mainly related to social security contributions levied on company´s earnings, pursuant to Article 22-A b) Judicial claims deemed as possible losses, and therefore not accrued December 31, 2017 December 31, 2016 ICMS—State VAT (i) 2,606,545 2,136,241 Federal income taxes (iii) 2,697,278 2,188,011 Foreign financial operation (ii) 280,414 986,179 PIS and COFINS—Revenue taxes (iv) 853,494 850,063 IRRF—Withholding tax (v) 914,545 861,531 INSS—Social security and other (vi) 581,542 615,403 IPI—Excise tax credit—NT (vii) 523,121 512,209 Goodwill Rumo (viii) 512,120 483,723 Penalties related to tax positions (ix) 429,249 397,441 Compensation with IPI—IN 67/98 (x) 132,270 128,456 MP 470—Tax installments (xi) 290,389 120,132 Rumo Intermodal (xii) — 81,247 Stock option 65,776 62,216 Financial transactions tax on loan 51,330 54,896 Social security contributions 45,985 43,764 Compensation credit award 41,350 38,505 Other 1,040,422 992,682 11,065,830 10,552,699 (i) In summary, these demands relate basically: • Tax assessments issued against the Company for unpaid ICMS and non-compliance • ICMS levied on the remittances for the export of crystallized sugar, which the Company understands are tax exempt. However, the tax authorities classify crystallized sugar as a semi-finished product, which is therefore subject to ICMS; • ICMS withholding rate differences on the sale of ethanol to companies located in other states, which subsequently had their tax registrations revoked; • Disallowance of ICMS tax credits on the sale of diesel fuel to customers engaged in the agro industrial business. • ICMS payments on inventory differences arising from erroneous calculations by the State Tax Administration; • ICMS related to the fiscal war between the states; • The subsidiary CLE has been discussing administratively the ICMS tax credits arising from the transfer of excess credits to its centralizing unit in the period from May 2012 to January 2013. • The State Tax Administration assessed the rail concessions for non-taxation of ICMS on invoices for the provision of rail freight services for export. There is a favorable position for taxpayers in the higher courts; and • Assessment from State Tax Administration of São Paulo on the grounds that the Company was not authorized to operate as a general warehouse in that state. At the time of the release of the state registration, the tax authorities allowed the Company’s activities, including issuance of invoices. Tax assessment notice issued by the São Paulo State Treasury Department, against Rumo Malha Paulista, covering the period from February 2011 to July 2015, with the indication of infractions for alleged lack of payment of ICMS on railroad services for export and ICMS credits accrual considered undue. (ii) Tax assessment notices issued requiring additional income tax, social contribution, PIS and COFINS, for the calendar years 2005 to 2008 as a result of the following alleged violations: (a) improper exclusion of financial costs arising from loans with foreign financial institutions from the corporate income tax and social contribution calculation basis, (b) improper exclusion of financial income from securities issued by the Government of Austria and the Government of Spain from the corporate income tax and social contribution calculation basis (c) no inclusion, in the corporate income tax and social contribution calculation basis, of gains earned in swap operations, and non-taxation of financial income resulting from these contracts by PIS and COFINS, (d) improper offsetting from corporate income tax and the social contribution calculation basis by using PIS and COFINS credits. A favorable decision in the Administrative Court (CARF) may change its classification for remote losses. (iii) The Company, and its controlled companies, received assessment notices based on the following: (a) tax benefits that arose from the deduction of goodwill amortization, (b) exchange variation and interest incurred as the tax authorities understand that the corporate transactions carried out were intended to postpone the settlement of debt contracted abroad through the issuance of Perpetual Bonds, in order to reduce Positive result of exchange variation, and (c) the subsidiary Comgás was known of the no recognition of the offsetting procedures made in 2015, using income taxes credits (IRPJ); (iv) Refers mainly to the reversal of PIS and COFINS credits, provided by Laws 10.637/2002 and 10.833/2003, respectively. Those reversals arise from a differing interpretation of the laws by the tax authorities in relation to raw materials. These discussions are still at the administrative level. Tax authorities assessed the Rumo Malha Paulista for non-taxation of PIS and COFINS on revenues from mutual traffic and rite of passage billed against Rumo Malha Norte. The chance of loss is considered possible as tax already has been collected by the concessionaire responsible for transporting from origin. (v) The subsidiary CLE received an assessment notice related to the withholding income tax on an alleged capital gain arising from the acquisition of assets of foreign companies. The subsidiary Comgás received an assessment notice related to the withholding income tax on an alleged capital gain of a former shareholder due to contractual arrangements. Rumo Malha Paulista had part of its IRPJ credit balance glossed based on the argument that the Company would not be entitled to IRRF compensation on swap transactions. (vi) The legal proceeding related to INSS payment with possible unfavorable outcome involve the following: (a) the legality and constitutionality questioning Normative Instruction MPS/SRP Nº 03/2005, which restricted the constitutional immunity over social contributions on export revenues through direct sales, consistent with the manner exports made via trading companies are now taxed; (b) assessment of SENAR (Rural apprenticeship scheme) social contribution on direct and indirect exports, in which the tax authorities disregard the right to constitutional immunity; (vii) Legal demands related to the SRF Normative Instruction no. 67/98 that allowed for the refunding of IPI tax payments for sales of refined sugar from January 14, 1992 through November 16, 1997. (viii) Tax assessment issued by the Brazilian Tax Authority in 2011 and 2013 against Rumo S.A. concerning: (a) amortization expense disallowance based on future profitability, as well as financial expenses; and (b) non-taxation (ix) The Company was assessed due to the disregard of the tax benefits of REPORTO (PIS and COFINS suspension), on the grounds that the locomotives and freight cars purchased in 2010 were used outside the limits area of the port. Therefore, the Company was assessed to pay PIS and COFINS, as well as an isolated fine corresponding to 50% of the value of acquired assets. (x) SRF Normative Instruction no. 67/98 allowed for the refunding of IPI tax payments for sales of refined sugar from January 14, 1992 through November 16, 1997. Consequently, the Company applied for the offsetting of amounts paid during the periods against other tax liabilities. However, the tax authorities denied its application for both the reimbursement and offsetting of these amounts. The Company has challenged this ruling in an administrative proceeding. (xi) The Tax Authority partially rejected the Company requests for payment of its federal tax debts, pursuant to provisional measure n. 470 (MP 470), on the ground that the tax loss offered is not sufficient to settle the respective debts. The likelihood of loss is considered as possible since the results are indicated existed and are available for such use. (xii) Decrease related to favorable decisions from administrative sphere. Civil, labor, regulatory and environmental a) Judicial claims deemed to be probable losses, fully accrued • Civil – refers mainly to compensation for material and moral damages, class actions for abstaining from straw burning sugarcane and execution of environmental nature. • Labor – represent labor claims filed by former employees and employees of service providers who question, among others, payment of overtime, night and dangerous, job reinstatement, compensation for accidents at work and reimbursement of discounts from payroll, such as confederative and assistance contributions, union dues and other. • Regulatory – mainly refers to fines and discussions with National Authority for Terrestrial Transport (ANTT). • Environmental – these amounts derive from assessments made by the Environmental Sanitation Technology Company (CETESB-SP), non-compliance b) Judicial claims deemed as possible losses, and therefore not accrued The main civil and labor lawsuits, for which an unfavorable outcome is considered possible, are as follows: December 31, December 31, Civil (i) 2,865,572 2,831,407 Labor 1,061,910 1,089,119 Regulatory 543,028 397,414 Environmental 378,462 351,915 4,848,972 4,669,855 (i) The subsidiaries are party to several civil lawsuits, which relate to, among other actions: collisions at level crossings, railroad crossings, traffic accidents, possessory actions in general, extrajudicial title enforcement actions, rights and contractual obligations with clients. For the civil actions, management, based on the opinion of its legal advisors, assessed the circumstances and recorded provisions for probable losses in sufficient and adequate amounts, representing, at the balance sheet date, its best estimate of disbursement that may be required to settle the claims.

Preferred shareholders payable

Preferred shareholders payable in subsidiaries	12 Months Ended
	Dec. 31, 2017
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Preferred shareholders payable in subsidiaries	25 Preferred shareholders payable in subsidiaries The Company contributed all of its common shares issued by Raízen Energia and Raízen Combustíveis and debts, net of financial resources, in the amount of R$ 1,979,519, represented by debentures and working capital, to the subsidiary Cosan Investimentos e Participações S.A. (“CIP”). On June 27, 2014, the Company executed an Investment Agreement with Fundo de Investimentos em Participações Multisetorial Plus II (“FIP Multisetorial”) and with Razac Fundo de Investimentos em Participações (“FIP Razac”). Pursuant to this agreement, FIP Multisetorial and FIP Razac subscribed and paid-in non-voting The financial liability will be measured taking into account the “debit balance” of the initial contribution plus the financial update fewer dividends paid (also updated). The Company will be required to pay the Investors if they exercise the option to sell the investment in 2021.

Shareholders' equity

Shareholders' equity	12 Months Ended
	Dec. 31, 2017
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Shareholders' equity	26 Shareholders’ equity a) Share capital At December 31, 2017, Cosan Limited’s share capital is composed of the following: Shareholders—Common shares Class A and / % Class B1 % Controlling Group 14,514,418 8.32 96,332,044 100.00 Renaissance Technologies LLC 10,885,899 6.24 — — M&G Investment Management Limited 7,515,399 4.31 — — Eastspring Investments (Singapore) Limited 4,585,200 2.63 — — Free Float 109,366,221 62.73 — — Total shares outstanding 146,867,137 84.23 96,332,044 100.00 Treasury shares 27,488,204 15.77 — — Total 174,355,341 100.00 96,332,044 100.00 On December 31, 2017, the capital authorized is U.S.$ 11,889 thousand, divided into 1,000,000,000 Class A Shares of par value U.S.$ 0.01 each and 188,886,360 Class B Shares or par value US$ 0.01 each . The capital subscribed and paid by the Company is R$ 5,328, which is composed of 174,355,341 book-entry shares of common stock without par value. There have been no changes to the number of shares issued during the periods presented. Class B1 shares entitle the holder to 10 votes per share whereas Class A and BDRs’ shares are entitled to one vote per share. b) Treasury shares The Company holds 27,488,204 Class A treasury shares as of December 31, 2017 (5,996,502 as of December 31, 2016) with a market value of U.S.$ 9.70 per share as of December 31, 2017 (U.S.$ 7.51 per share as of December 31, 2016). On December 22, 2017 the Company finished its tender offer to purchase own shares, and 22,025,248 common shares was bought for U.S.$ 9.65 per share. The transaction generated a cash outflow, as shown in the financing activity of statement of cash flow, in the amount of U.S.$ 212,544 thousands or R$ 707,770. c) Other comprehensive (loss) income December 31, Comprehensive December 31, Foreign currency translation effects (322,258 ) (50,085 ) (372,343 ) (Loss) gain on cash flow hedge in joint ventures and subsidiaries (190,001 ) 204,611 14,610 Actuarial loss on defined benefit plan (29,017 ) (15,920 ) (44,937 ) Gain on share subscription of a subsidiary 6,000 9,000 15,000 Changes in fair value of available for sale securities (2,618 ) 3,459 841 Total (537,894 ) 151,065 (386,829 ) Attributable to: Owners of the Company (480,454 ) 86,242 (394,212 ) Non-controlling (57,440 ) 64,823 7,383 December 31, Comprehensive December 31, Foreign currency translation effects (468,350 ) 146,092 (322,258 ) Loss on cash flow hedge in joint ventures and subsidiaries (235,779 ) 45,778 (190,001 ) Revaluation of investment properties reclassified from property, plant and equipment 190,735 (190,735 ) — Actuarial loss on defined benefit plan 28,032 (57,049 ) (29,017 ) Gain on share subscription of subsidiary — 6,000 6,000 Changes in fair value of available for sale securities 6,748 (9,366 ) (2,618 ) Total (478,614 ) (59,280 ) (537,894 ) Attributable to: Owners of the Company (478,207 ) (2,247 ) (480,454 ) Non-controlling (407 ) (57,033 ) (57,440 )

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2017
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Earnings per share	27 Earnings per share The calculation of basic earnings per share has been made by dividing the profit attributable to shareholders of the parent by the weighted-average number of ordinary shares outstanding during the year excluding ordinary shares purchased by the company and held as treasury shares (Note 26). The calculation of diluted earnings per share has been made by dividing the profit attributable to shareholders of the parent, adjusted to assume conversion of all dilutive potential ordinary shares at subsidiaries by the weighted-average number of shares outstanding during the year excluding ordinary shares purchased by the company and held as treasury shares (Note 26). The Company’s subsidiaries have two categories of potential dilutive effects: share options and put options. For the share options, a calculation is done to determine the effect of the dilution in the profit attributable to shareholders of the parent due the exercise of the share options at subsidiaries. For the put option, is assumed to have been converted into ordinary shares, and the profit attributable to shareholders of the parent is adjusted. The following table sets forth the calculation of earnings per share (in thousands of Brazilian Reais, except per share amounts): December 31, December 31, December 31, Profit attributable from continued operation to ordinary equity holders for basic earnings 551,021 325,132 381,392 Profit attributable from discontinued operation to ordinary equity holders for basic earnings — (47,328 ) 24,326 Effect of dilution: Dilutive effect of subsidiary’s stock option plan (1,352 ) (3,096 ) (394 ) Dilutive effect of subsidiary’s stock option plan—Discontinued operation — 200 — Dilutive effect of put option — (15,601 ) (15,601 ) Profit from continued operation attributable to ordinary equity holders adjusted for the effect of dilution 549,669 306,435 365,397 Profit from discontinued operation attributable to ordinary equity holders adjusted for the effect of dilution — (47,128 ) 24,326 Basic number of shares outstanding—In thousands of shares 262,999 264,691 264,691 Effect of dilution: Dilutive effect of stock option plan 5,553 — — Diluted number of shares outstanding—In thousands of shares 268,552 264,691 264,691 Basic earnings per share from: Continuing operations R$2.0951 R$1.2283 R$1.4409 Discontinuing operations — (R$ 0.1788 ) R$0.0919 R$2.0951 R$1.0495 R$1.5328 Diluted earnings per share from: Continuing operations R$2.0468 R$1.1577 R$1.3805 Discontinuing operations — (R$ 0.1780 ) R$0.0919 R$2.0468 R$0.9797 R$1.4724 The non-controlling For the year ended December 31, 2017, 3,558,449 share options from indirect subsidiary Rumo S.A. and 20,621,948 share options from indirect subsidiary Brado Logística S.A. were excluded from the diluted weighted-average number of ordinary shares calculation because their effect would have been anti-dilutive. For the year ended December 31, 2017, 11,171,300 shares related to the share repurchase plan of subsidiary Cosan S.A. have an antidilutive effect, so they were not considered in the diluted earnings per share analysis.

Net sales

Net sales	12 Months Ended
	Dec. 31, 2017
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Net sales	28 Net sales December 31, December 31, December 31, Gross revenue from sales of products and services 15,835,343 14,673,819 14,387,630 Construction revenue 351,193 339,025 408,086 Indirect taxes and deductions (i) (2,604,073 ) (2,494,705 ) (2,440,180 ) Net revenue 13,582,463 12,518,139 12,355,536 (i) On April 1, 2017, the effective tax rate ICMS – State tax on gas sales was changed from 12% to 15%.

Costs and expenses by nature

Costs and expenses by nature	12 Months Ended
	Dec. 31, 2017
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Costs and expenses by nature	29 Costs and expenses by nature The expenses are presented in the statement of profit and loss by function. The reconciliation of income by nature/purpose are as follows: December 31, December 31, December 31, Raw materials and consumables used (4,757,593 ) (4,320,833 ) (5,654,826 ) Employee benefit expense (1,985,230 ) (1,934,690 ) (1,506,791 ) Transportation expenses (1,533,050 ) (1,394,544 ) (1,193,670 ) Depreciation and amortization (1,889,525 ) (1,697,983 ) (1,129,015 ) Construction cost—IFRIC 12 (351,193 ) (339,025 ) (408,086 ) Selling expenses (82,941 ) (72,683 ) (65,096 ) Leases and concessions expenses (193,252 ) (193,637 ) (141,010 ) Leases expenses (15,234 ) (38,977 ) (18,135 ) Other (428,145 ) (363,394 ) (341,418 ) (11,236,163 ) (10,355,766 ) (10,458,047 ) Cost of sales (9,232,210 ) (8,317,490 ) (8,645,653 ) Selling (1,068,663 ) (1,037,542 ) (900,728 ) General and administrative (935,290 ) (1,000,734 ) (911,666 ) (11,236,163 ) (10,355,766 ) (10,458,047 )

Other income (expenses), net

Other income (expenses), net	12 Months Ended
	Dec. 31, 2017
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Other income (expenses), net	30 Other income (expenses), net December 31, December 31, December 31, Sales of credit rights (Note 10) 1,039,966 — — Income from sale of scrap / eventual income 41,040 — — Insurance reimbursement income 22,852 12,794 28,776 (Loss) gain from port operations (1,028 ) — — Rental income 2,622 2,889 2,760 Loss on disposal of non-current (32,558 ) (22,961 ) (9,672 ) Settlement of pre-existing — — 29,838 Cost related to internal organization and prospective acquisitions — — (141,988 ) Gains on compensation claims — — 345,193 Net effect of legal proceedings, recoverable and tax installments (172,659 ) (111,841 ) (41,569 ) Other (22,636 ) 2,817 38,980 877,599 (116,302 ) 252,318

Finance results

Finance results	12 Months Ended
	Dec. 31, 2017
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Finance results	31 Finance results December 31, December 31, December 31, Cost of gross debt Interest on debt (1,787,347 ) (1,835,474 ) (1,287,842 ) Monetary and exchange rate variation (198,858 ) 865,158 (1,642,998 ) Derivatives and fair value measurement (34,738 ) (1,463,395 ) 1,258,308 Amortization of borrowing costs (38,886 ) (73,832 ) — Discounts obtained from financial operations — 85,962 — Guarantees and warranties on debt (157,512 ) (50,819 ) (23,708 ) (2,217,341 ) (2,472,400 ) (1,696,240 ) Income from financial investment and exchange rate in cash and cash equivalents 578,611 534,657 345,252 578,611 534,657 345,252 Cost of debt, net (1,638,730 ) (1,937,743 ) (1,350,988 ) Other charges and monetary variations Interest on other receivables 120,030 263,180 170,673 Monetary variation on leases and concessions agreements (244,198 ) (296,118 ) (180,311 ) Monetary variation on leases (131,185 ) (207,686 ) (117,589 ) Bank charges and others (355,195 ) (314,014 ) (143,445 ) Advances on real state credits (20,171 ) (39,671 ) (40,392 ) Interest on contingencies and contracts (52,667 ) (91,977 ) (85,551 ) Interest on other liabilities (409,697 ) (414,540 ) (470,712 ) Interest on shareholders’ equity (16,883 ) (9,448 ) (7,578 ) Exchange variation (2,803 ) (7,759 ) 41,427 (1,112,769 ) (1,118,033 ) (833,478 ) (=) Financial results, net (2,751,499 ) (3,055,776 ) (2,184,466 ) Finance expense (3,704,515 ) (3,673,356 ) (2,637,317 ) Finance income 870,739 1,102,918 576,614 Exchange variation (199,777 ) 997,109 (746,058 ) Derivatives 282,054 (1,482,447 ) 622,295 Financial results, net (2,751,499 ) (3,055,776 ) (2,184,466 )

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2017
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Financial instruments	32 Financial instruments Financial risk management Overview The Company is exposed to the following risks related to the use of financial instruments: • Credit risk; • Liquidity risk; and • Market risk. This note presents information about the exposure of the Company and its subsidiaries to the above risks, as well as the objectives of the Company’s risk management policies, these policy and processes for the assessment and management of risks. The carrying amount of financial assets and financial liabilities are as follows: December 31, December 31, Assets Fair value through profit or loss Investment funds 1,852,114 3,203,907 Marketable securities 3,853,343 1,291,580 Derivate financial instruments 1,162,213 751,080 6,867,670 5,246,567 Loans and receivables Cash and cash equivalents 2,703,063 1,295,681 Trade receivables 1,322,420 1,185,430 Restricted cash 225,634 200,999 Receivables from related parties 199,814 242,257 Other financial assets 1,340,000 — Dividends receivable 13,466 144,160 5,804,397 3,068,527 Total 12,672,067 8,315,094 December 31, December 31, Liabilities Liabilities amortized cost Loans, borrowings and debentures 15,132,277 14,525,030 Leases 944,138 1,397,543 Real state credit certificates 86,745 195,745 Trade payables 2,433,995 2,033,110 Other financial liabilities 382,702 203,303 Payables to related parties 328,263 237,081 Dividends payable 191,478 93,500 Tax installments—REFIS 229,745 215,565 Trade payables—Corporate operation / Agreements 210,476 — Preferred shareholders payable in subsidiaries 1,442,679 1,769,427 21,382,498 20,670,304 Fair value through profit or loss Loans, borrowings and debentures 6,556,669 3,813,467 Contingent consideration 116,542 166,807 Derivative financial instruments 115,085 295,844 6,788,296 4,276,118 28,170,794 24,946,422 During the year ended at December 31, 2017, there was no reclassification between categories, fair value through profit or loss, loans and receivables and liabilities at the amortized cost presented above. Risk management structure The management has overall responsibility for the establishment and oversight of the Company’s risk management framework. The board of directors has established the Risk Management Committee, which is responsible for developing and monitoring the Company’s risk management policies. The committee reports regularly to the board of directors on its activities. The Company’s risk management policies are established to identify and analyze the risks faced by the Company, to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company’s activities. The management, through its training and management standards and procedures, aims to maintain a disciplined and constructive control environment in which all employees understand their roles and obligations. The Audit Committee oversees how management monitors compliance with the Company’s risk management policies and procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the Company. The Audit Committee is assisted in its oversight role by Internal Audit. Internal Audit undertakes both regular and ad hoc reviews of risk management controls and procedures, the results of which are reported to the Audit Committee. All derivative activities for risk management purposes are carried out by specialist teams that have the appropriate skills, experience and supervision. It is the Company’s policy that no trading in derivatives for speculative purposes may be undertaken. The usage of financial instruments in order to protect against these areas of volatility is determined through an analysis of the risk exposure that management intends to cover. As at December 31, 2017 and December 31, 2016, the fair values relating to transactions involving derivative financial instruments to protect the Company’s risk exposure were using observable inputs such as quoted prices in active markets, or discounted cash flows based on market curves, and are presented below: Notional Fair value December 31, December 31, December 31, December 31, Exchange rate derivatives Forward agreements 494,302 438,689 (457 ) (14,983 ) Interest rate and exchange rate risk Swap agreements (interest rate) 2,446,369 1,988,540 330,712 104,491 Swap agreements (exchange and interest rate) 7,217,792 4,315,575 716,873 365,728 9,664,161 6,304,115 1,047,585 470,219 Total financial instruments 1,047,128 455,236 Assets 1,162,213 751,080 Liabilities (115,085 ) (295,844 ) Credit risk December 31, December 31, Cash and cash equivalents (i) 4,555,177 4,499,588 Trade receivables (ii) 1,322,420 1,185,430 Derivative financial instruments (i) 1,162,213 751,080 Marketable securities (i) 3,853,343 1,291,580 Receivables from related parties (ii) 199,814 242,257 Dividends 13,466 144,160 Restricted cash (i) 225,634 200,999 11,332,067 8,315,094 (i) The credit risk on cash and cash equivalents, marketable securities, restricted cash and derivative financial instruments are determined by rating instruments widely accepted by the market and are arranged as follows: December 31, December 31, AAA 3,499,345 — AA 6,159,553 5,499,565 A — 983,384 B 2,007 — BB+ 4,180 — BBB — 260,298 9,665,085 6,743,247 Credit risk from balances with banks and financial institutions is managed by the Company’s treasury department in accordance with the Company’s policy. Investments of surplus funds are made only with approved counterparties and within credit limits assigned to each counterparty. Counterparty credit limits are reviewed on an annual basis and may be updated throughout the year. The limits are set to minimize the concentration of risks and therefore mitigate financial loss through potential counterparty’s failure to make payments. (ii) Customer credit risk is managed by each business unit subject to the Company’s established policy, procedures and control relating to customer credit risk management. Credit quality of the customer is assessed based on an extensive credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables are regularly monitored and any shipments to major customers are generally covered by letters of credit or other forms of credit insurance. The requirement for impairment is analyzed at each reporting date on an individual basis for major clients. Additionally, a large number of minor receivables are grouped into homogenous groups and assessed for impairment collectively. The calculation is based on actual incurred historical data. The maximum exposure to credit risk at the reporting date is the carrying value of each class of financial assets. Management considers that the credit risk is covered by the allowance for doubtful accounts. Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. As mentioned in Note 1, Management has been working on measures to enable the subsidiary Cosan Logística to honor its Commitments. The non-derivative December 31, 2017 December 31, Up to 1 year 1 – 2 years 3 – 5 years More than Total Total Loans, borrowings and debentures (5,223,101 ) (3,157,530 ) (9,832,496 ) (13,341,433 ) (31,554,560 ) (29,957,136 ) Trade payables (2,433,995 ) — — — (2,433,995 ) (2,033,110 ) Other financial liabilities (382,702 ) — — — (382,702 ) (203,303 ) Tax installments – REFIS (81,290 ) (21,538 ) (39,173 ) (102,956 ) (244,957 ) (235,919 ) Leases (418,890 ) (299,585 ) (442,445 ) (282,550 ) (1,443,470 ) (1,824,890 ) Derivative financial instruments 87,144 (32,924 ) (385,421 ) 220,292 (110,909 ) — Real estate credits certificates (92,844 ) — — — (92,844 ) (243,628 ) Payables to related parties (328,263 ) — — — (328,263 ) (237,081 ) Dividends payable (191,478 ) — — — (191,478 ) (93,500 ) (9,065,419 ) (3,511,577 ) (10,699,535 ) (13,506,647 ) (36,783,178 ) (34,828,567 ) Market risk Market risk is the risk that changes in market prices – such as foreign exchange rates, interest rates and equity prices – will affect the Company’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return. The Company uses derivatives to manage market risks. All such transactions are carried out within the guidelines set by the Risk Management Committee. Generally, the Company seeks to apply hedge accounting to manage volatility in profit or loss. a) Foreign exchange risk As at December 31, 2017 and December 31, 2016, the Company and its subsidiaries had the following net exposure to the exchange rate variations on assets and liabilities denominated in Dollar: December 31, December 31, Cash and cash equivalents 782,103 424,334 Trade receivables 25,797 11,940 Advances to suppliers — 58,866 Trade payables (13,230 ) (22,005 ) Loans, borrowings and debentures (8,919,712 ) (6,323,330 ) Advances from clients (6,310 ) — Contingent consideration (64,213 ) (68,388 ) Payables to related parties (210,497 ) — Derivative financial instruments (i) 7,323,116 6,413,619 Foreign exchange exposure, net (1,082,946 ) 495,036 (i) These balances are equivalent to the notional amount in US Dollars converted to R$ at the Dollar rate of December 31, 2017 and December 31, 2016 respectively. Sensitivity analysis on changes in foreign exchange rates: The probable scenario was defined based on the U.S. Dollar market rates as at December 31, 2017, which determines the fair values of the derivatives at that date. Stressed scenarios (positive and negative effects, before tax effects) were defined based on changes of a 25% and 50% to the U.S. Dollar exchange rates used in the probable scenario. Based on the financial instruments denominated in U.S. Dollars at December 31, 2017, the Company performed a sensitivity analysis by increasing and decreasing the exchange rate for R$/US$ by 25% and 50%. The probable scenario considers the estimated exchange rates, made by a specialized third part, at the due date of the transactions for the companies with functional currency Real (positive and negative, before tax effects), as follows: Exchange rate sensitivity analysis (R$/US$) December 31, Scenario Probable 25% 50% -25% -50% US$ 3.3080 3.4000 4.2500 5.1000 2.5500 1.7000 The external source used by the company for market projections was a specialized consultant. Considering the above scenario the profit or loss would be impacted as follows: Variation scenario Instrument Risk factor Probable 25% 50% -25% -50% Cash and cash equivalents US$ fluctuation 21,135 195,267 390,536 (195,268 ) (390,536 ) Trade receivables US$ fluctuation 720 6,629 13,259 (6,628 ) (13,258 ) Trade payables US$ fluctuation (368 ) (3,399 ) (6,799 ) 3,399 6,799 Exchange rate derivatives (i) US$ fluctuation 490,619 1,964,557 3,929,112 (1,964,557 ) (3,929,112 ) Loans, borrowings and debentures US$ fluctuation (210,350 ) (1,943,448 ) (3,886,897 ) 1,943,448 3,886,897 Advances from clients US$ fluctuation (176 ) (1,621 ) (3,243 ) 1,621 3,243 Contingent consideration US$ fluctuation (1,786 ) (16,499 ) (32,999 ) 16,500 33,000 Impacts on profit or loss 299,794 201,486 402,969 (201,485 ) (402,967 ) (i) For sensitivity analysis, it’s only considered exchange rate swaps for Notional. b) Interest rate risk The Company and its subsidiaries monitor the fluctuations in variable interest rates in connection with its borrowings, especially those that accrue interest using LIBOR, and uses derivative instruments in order to minimize variable interest rate fluctuation risks. Sensitivity analysis on changes in interest rates: A sensitivity analysis on the interest rates on loans and borrowings in compensation for the CDI investments with pre-tax December 31, 2017 Exposure interest rate (i) Probable 25% 50% -25% -50% Cash and cash equivalents 196,975 49,213 97,334 (49,214 ) (98,427 ) Marketable securities 58,032 14,508 29,016 (14,508 ) (29,016 ) Restricted cash 10,554 2,638 5,277 (2,638 ) (5,277 ) Leases (36,462 ) (9,115 ) (18,231 ) 9,115 18,231 Advances on real state credits (5,185 ) (1,296 ) (2,593 ) 1,296 2,593 Interest rate derivatives (ii) 960,163 (979,591 ) (1,831,402 ) 1,229,922 2,674,013 Loans, borrowings and debentures (1,071,767 ) (142,453 ) (284,942 ) 142,453 284,942 Impacts on profit or loss 112,310 (1,066,096 ) (2,005,541 ) 1,316,426 2,847,059 The probable scenario considers the estimated interest rate, made by a specialized third part and Banco Central do Brasil Probable 25% 50% -25% -50% SELIC 6.75% 8.44% 10.13% 5.06% 3.38% CDI 6.33% 7.91% 9.49% 4.75% 3.16% TJ462 7.75% 9.44% 11.13% 6.06% 4.38% TJLP 6.75% 8.44% 10.13% 5.06% 3.38% IPCA 4.02% 5.00% 6.00% 3.00% 2.00% FED FUNDS 2.25% 2.81% 3.28% 1.69% 1.13% (i) The external source used by the company for market projections was a specialized consultant. (ii) The probable scenario for derivative financial instruments represents the current mark-to-market Financial instruments fair value The fair values of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. The following methods and assumptions were used to estimate the fair values: • The cash and cash equivalents, accounts receivable, trade receivables, trade payables and other current liabilities approximate their carrying amount largely due to the short-term maturity of these instruments. • The fair values of the quoted notes and bonds are based on price quotations at the reporting date. The fair value of unquoted instruments, loans from banks and other financial liabilities, obligations under finance leases, as well as other non-current • The market value of the Senior Notes are listed on the Luxembourg Stock Exchange (Note 17) is based on their quoted market price are as follows: Senior Notes Due Company December 31, 2017 December 31, 2016 2018 Cosan S.A. 100.37% 95.68% 2023 Cosan S.A. 101.54% 96.05% 2024 Rumo S.A. 107.86% — 2027 Cosan S.A. 108.14% 100.65% 2024 Cosan 102.79% — • The fair value of Perpetual Notes listed on the Luxembourg Stock Exchange (Note 17) is based on their quoted market price as December 31, 2017 of 102.83% (100.03% at December 31, 2016) of the face value of obligations at December 31, 2017. • The fair value of other loans and financing, the respective market values substantially approximate the amounts recorded due to the fact that these financial instruments are subject to variable interest rates (Note 17). The Company and its subsidiaries enter into derivative financial instruments with various counterparties, principally financial institutions with investment grade credit ratings. Derivatives valued using valuation techniques with observable market data refer mainly to interest rate swaps and foreign exchange forward contracts. The fair value of derivative financial instruments is determined using valuation techniques and observable market data. The valuation techniques applied more often include pricing models and swaps contracts, with a present value calculation. The models consider various data, including counterparty credit quality, spot exchange rates, forward curves of interest rates and curves of the commodity term rates. The Company annually evaluates the credit risk of its counterparties and a possible impact on the fair value of debts and derivatives. In most cases, since the Company is a borrower, the result, in addition to immaterial, reduces its liabilities. In order to measure the credit risk of the parties involved in the derivative instruments, the Company uses the forward rate structure disclosed by B3 and adds discount rates that reflect the risk counterparty credits that are applied to each of the maturities in the calculation of the fair value of all financial instruments. The Company adopts counterparty ratings for positive flows and its own rating for negative flows, available on the market and disclosed by renowned rating agencies, as a necessary premise to extract the probability of default. The carrying amounts and fair value of financial assets and financial liabilities are as follows: Assets and liabilities measured at fair value Carrying amount December 31, 2017 December 31, 2016 December 31, December 31, Level 2 Level 3 Level 2 Level 3 Assets Investment funds 1,852,114 3,203,907 1,852,114 — 3,203,907 — Marketable securities 3,853,343 1,291,580 3,853,343 — 1,291,580 — Derivate financial instruments 1,162,213 751,080 1,162,213 — 751,080 — Total 6,867,670 5,246,567 6,867,670 — 5,246,567 — Liabilities Loans, borrowings and debentures (6,556,669 ) (3,813,467 ) (6,556,669 ) — (3,813,467 ) — Contingent consideration (i) (116,542 ) (166,807 ) — (116,542 ) — (166,807 ) Derivative financial instruments (115,085 ) (295,844 ) (115,085 ) — (295,844 ) — Total (6,788,296 ) (4,276,118 ) (6,671,754 ) (116,542 ) (4,109,311 ) (166,807 ) (i) The valuation of the contingent consideration considers the present value of expected payment, discounted using a risk-adjusted discount rate. The expected payment is determined by considering the probable scenarios of forecast revenue and EBITDA, the amount to be paid under each scenario and the probability of each scenario. The significant unobservable inputs are the forecast of the annual growth rate of revenue, EBITDA margin forecast and the 13% discount rate adjusted for risk. Hedge accounting Currently the Company has adopted the hedge accounting of fair value for some its operations that both the hedging instruments and the hedged items are accounted for at fair value through profit or loss. Operations and accounting effects of this adoption are as follows: Debt Derivative Total At January 1, 2017 1,534,072 (146,697 ) 1,387,375 Initial measurement 2,461,836 — 2,461,836 Interest amortization (173,186 ) (82,755 ) (255,941 ) Fair value 395,499 82,928 478,427 At December 31, 2017 4,218,221 (146,524 ) 4,071,697 In May 2017 the indirect subsidiary Comgás designated hedge accounting of fair value for its “ Debentures 5ª issuance Capital management The Company’s policy is to maintain a robust capital base to promote the confidence of investors, creditors and the market, and to ensure the future development of the business. Management monitors that the return on capital is adequate for each of its businesses.

Post-employment benefits

Post-employment benefits	12 Months Ended
	Dec. 31, 2017
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Post-employment benefits	33 Post-employment benefits December 31, December 31, Futura 44,431 43,401 Futura II 1,237 163 Comgás 439,791 397,916 485,459 441,480 Pension plan Defined contribution The Company provides defined contribution plans to all employees. The plan assets are held Futura plan (Futura II – Supplementary Pension Entity) and Comgás Pension Plan – PLAC. The Company and its subsidiaries do not have a legal or constructive obligation to pay further contributions if the fund does not have sufficient assets to pay all of the benefits owed. During the year ended December 31, 2017, the amount of sponsor contributions to the plans was R$ 327 (R$ 212 on December 31, 2016). Actuarial liabilities Defined benefit Defined benefit plan paid off, whose active participants have a paid-up (i) higher survival to that specified in mortality tables; (ii) the return on equity under the actuarial discount rate plus the accumulated IGP-DI; (iii) real family structure of different retirees established hypothesis. The Company contributes to the following post-employment defined benefit plans: • Futura: The subsidiary CLE sponsors the Futura – Supplementary Pension Entity (“Futura”), formerly Previd Exxon – Private Pension Entity, which has the main objective supplemental benefits, within certain limits established in the regulations of the Retirement Plan. This plan was amended to close it to new entrants and approved by the relevant authorities on May 5, 2011. During the year ended December 31, 2017, the amounts of contributions totaled R$ 3,896 (R$ 4,571 for the year ended December 31, 2016). The weighted average duration of obligation is 11.3 years. In 2018 the subsidiary expects to make a contribution in the amount of R$ 4,051 in relation to its defined benefit plan • Comgás: Obligations relating to post-employment benefit plans, which include medical assistance and incentive retirement, sick pay and disability benefits are recorded in accordance with CVM Deliberation 695. The defined benefit pension plan is governed by the employment laws of the Brazil, which require final salary payments to be adjusted for the consumer price index upon payment during retirement. The level of benefits provided depends on the member’s length of service and salary at retirement age. During the year ended December 31, 2017, the amounts of contributions totaled R$ 22,796 (R$ 23,588 for the year ended December 31, 2016). The weighted average duration of obligation is 13.7 years. Details of the present value of the defined benefit obligation and the fair value of plan assets are as follows: December 31, 2017 December 31, 2016 Actuarial obligation at beginning of the year 830,585 654,329 Current service cost 271 238 Interest expense 86,138 84,017 Actuarial (gain) loss arising from financial assumptions 72,223 (2,340 ) Actuarial (gain) loss arising from experience adjustment (30,303 ) 52,301 Benefits payment (56,128 ) (55,648 ) Actuarial obligation at the end of the year 902,786 732,897 Fair value of plan assets at beginning of the year (388,142 ) (361,026 ) Interest income (40,577 ) (45,453 ) Earnings on assets greater than discount rate (16,634 ) (9,151 ) Contributions paid (3,896 ) (4,572 ) Benefit payments 33,332 32,060 Fair value of plan assets end of the year (415,917 ) (388,142 ) Superplus (deficit) for the year 486,869 344,755 Net defined benefit liability 486,869 344,755 Total expense recognized in profit or loss is as follow: December 31, 2017 December 31, 2016 Current service cost (271 ) (238 ) Interest expense (46,312 ) (39,892 ) (46,583 ) (40,130 ) Total amount recognized as accumulated other comprehensive income: December 31, 2017 December 31, 2016 Accumulated at the initial of the year 252,473 116,430 Actuarial (gain) loss arising from financial assumptions (7,865 ) 94,070 Actuarial (gain) loss arising from experience adjustment (1,845 ) 51,124 Earnings on assets greater than discount rate (16,634 ) (9,151 ) Accumulated at the end of the year 226,129 252,473 The plan assets are comprised of the following: December 31, 2017 December 31, 2016 Amount % Amount % Fixed income bonds 408,347 93.95 364,659 93.95 Variable-income securities 3,411 5.00 19,407 5.00 Other 4,159 1.05 4,075 1.05 415,917 100.00 388,141 100.00 Plan assets are comprised of financial assets with quoted prices in active markets and therefore are classified as Level 1 and Level 2 in the valuation hierarchy of fair value. The overall expected rate of return on plan assets is determined based on prevailing market expectations on that date, applicable to the period over which the obligation is to be settled. The main assumptions used to determine the benefit obligations of the Company are as follows: Futura Comgás December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Discount rate 9.55 % 10.84 % 9.52 % 10.83 % Inflation rate 4.00 % 4.50 % 4.00 % 4.50 % Future salary increases N/A N/A 7.12 % 7.64 % Increase in pension plans 4.00 % 4.50 % 4.00 % 4.50 % Sensitivity analysis Changes in the discount rate for the balance sheet date in one of the relevant actuarial assumptions, while maintaining other assumptions, would have affected the defined benefit obligation as shown below: Discount rate Increase Decrease 0.05% 0.05% Futura (21,739 ) 23,800 Futura II (93 ) 98 Comgás (27,459 ) 30,977 There was no change in relation to previous years in the methods and assumptions used in preparing the sensitivity analysis.

Share-based payment

Share-based payment	12 Months Ended
	Dec. 31, 2017
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Share-based payment	34 Share-based payment On December 31, 2017 the Company and its subsidiaries have share-based payment plans (i) Stock Option Plan which provides an option to executives to buy the shares of the Company and its subsidiaries; (ii) Stock Based Compensation Plan which provides to executives a grant of shares of the Company and its subsidiaries. The plans have been administered by the Board of Directors of each Company and its subsidiaries, at its option, by a Committee, within the limits established in the guidelines for the elaboration and structuring of each plan and in the applicable legislation. 34.1 Stock option plan a) Cosan S.A. (equity-settled) The stock option plan includes shares issued by the Cosan’s subsidiary up to the limit of 5% of the total shares. The objectives of the plan are: (i) to attract, retain and motivate the beneficiaries; (ii) generate shareholder value; and (iii) encourage entrepreneurship of the business. The number of options granted in the stock option plan is determined by the Board of Directors or specific Committee, with the option exercise price equivalent to the average closing price of the share in the last thirty three B3 trading sessions prior to the date of grant (“Grant date”). The exercise price is updated monthly by the variation of the Extended Consumer Price Index (“IPCA”) between the grant date and the month prior to the notification of exercise of the option by the beneficiary. The vesting period and the position of the outstanding options are as follows: Share option programs Expected Interest Expected Number of instruments on Market Exercise Fair value (i) Granted Exercisable Outstanding August 18, 2011 (A) 1 to 7 12.39 31.44 4,825,000 (4,417,000 ) 408,000 22.80 26.05 6.80 August 18, 2011 (B) 1 to 12 12.39 30.32 5,000,000 (2,000,000 ) 3,000,000 22.80 26.05 8.15 December 12, 2012 (C) 1 to 7 8.78 31.44 700,000 (420,000 ) 280,000 38.89 47.32 10.10 April 24, 2013 5 to 7 13.35 27.33 970,000 (110,000 ) 860,000 45.22 54.00 17.95 April 25, 2014 5 to 7 12.43 29.85 960,000 (70,000 ) 890,000 39.02 43.74 15.67 August 31, 2015 5 to 7 14.18 33.09 759,000 (85,000 ) 674,000 19.96 18.90 7.67 13,214,000 (7,102,000 ) 6,112,000 (i) The fair value measurement was performed on the Black-Scholes pricing model. (b) Measurement of the fair value The inputs used in the measurement of the fair values at grant date of the equity-settled share-based payment plans were as follows: i. Expected exercise—the expected timeframe for the exercise of the options was determined by considering the premise that executives exercise their options after the grace period. ii. Expected volatility – The Company opted to use the historic volatility of their shares adjusted by volatility of competitors’ shares that operate in similar lines of business. iii. Expected dividends – The dividends expected were calculated on the basis of the current market value on the grant’s date, adjusted by the average rate of return of capital to shareholders during the forecast period, and compared with to the book value shares. iv. Risk free interest rate – the company considered the prime rate as the risk free interest rate traded at B3 on the grant date and for the equivalent term of the option maturity. (c) Reconciliation of outstanding stock option The number and weighted-average Number of options Weighted-average At December 31, 2016 7,978,000 32.28 Cancellation or settlements (461,000 ) — Share options exercised (1,405,000 ) 25.91 At December 31, 2017 6,112,000 32.70 The options existing as of December 31, 2017 have an exercise price between R$ 18.90 and R$ 48.31 (R$ 19.31 to R$ 47.82 as of December 31, 2016) and the remaining weighted average contractual term for the remaining stock options as of December 31, 2017 was 2.6 (3.4 years as of December 31, 2016). The weighted average prices at the exercise date for stock options exercised in the year ended December 31, 2017 was R$ 29.84 (R$ 29.05 as of December 31, 2016). (d) Expenses recorded in income statement For the year ended December 31, 2017, R$ 5,972 (R$ 8,369 on December 31, 2016 and R$ 11,289 on December 31, 2015) has been recognized as an expense related to the stock option plan. 34.2. Stock -Grant Plan The stock grants are plans under which shares may be issued by the company and its subsidiaries to the executives for the services provided with no cash consideration. Shares issued by the company and its subsidiaries to the executives are acquired on-market prior to the issue. Shares held by the company and its subsidiaries and not yet issued to executives at the end of the reporting period are shown as treasury shares in the financial statements. Under the plan, eligible executives may be granted ordinary shares or cash, at the choice of the Company, for no cash consideration. The number of shares issued to participants in the plan is the offer amount divided by the weighted average price at which the company’s shares are traded on the B3 during the last 30 days up to and including the date of grant. The shares are recognized at the closing share price on the grant date (grant date fair value) as an issue of treasury shares by the trust and as part of employee benefit costs in the period the shares are granted. 34.2.1. Cosan Limited 34.2.1.1. Cash-settled (a) Description In September 2017, the board of directors decided to reward executives for their contribution to the performance of the Company by granting them 255,000 share appreciation rights. The rights entitle the executives to a cash payment after five years of service. The amount payable will be determined based on the increase share price between the grant date and the vesting date. (b) Measurement of the fair value The “Black and Scholes” methodology was used to calculate the fair value under the terms of the Stock-Based Compensation Plan. (c) Reconciliation of outstanding shares Stock grant program Expected Number of instruments on December 31, 2017 Market price Fair value Granted Vested or Cancelled Outstanding September 29, 2017 5 255,000 — 255,000 8.10 8.10 (d) Expenses recorded in income statement On December 31, 2017 it was recorded an amount of R$ 464 (zero in 2016) on the general and administrative expenses. 34.2.1.2. Equity-settled (a) Description In August 2016, the Company established a Long-term Retention Plan (“Plan” or “Partnership Plan”), targeting remuneration and retention of certain executives with a high level of strategic importance for the Company. Each executive signed a governance and long-term retention agreement and will be eligible to receive 1% of Cosan’s capital stock (or cash equivalent) throughout next 10 years. In August 2017, the Board of Directors reviewed the existing to become a discretionary Plan based on the following characteristics, which are: (i) the Board of Directors will decide the number of shares to be granted for each executive of Cosan, up to 1% of the share capital (or cash equivalent); (ii) the Board of Directors may decide whether or not to deliver shares or cash in certain years, which may or may not be compensated in subsequent years. The Plan foresees 13,534,365 shares which will be granted in full and free of charge over a 10 years term, as from the approval of the grant, conditioned to the exercise of the functions of the beneficiary in the Company, under the terms of each Share Granting Program. The shares to be granted depends on the approval of the Board of Directors as described in the paragraph above. (b) Measurement of the fair value The inputs used in the measurement of the fair values at grant date of the equity-settled share-based payment plans were as follows: i. Expected exercise - the expected timeframe for the exercise of the grant was determined by considering the premise that executives exercise their grant after the grace period. ii. Expected volatility – The Company opted to use the historic volatility of their shares adjusted by volatility of competitors’ shares that operate in similar lines of business. iii. Risk free interest rate – the company considered the prime rate as the risk free interest rate traded at B3 on the grant date and for the equivalent term of the share maturity. (c) Reconciliation of outstanding shares Stock grant program Expected Number of instruments on December 31, 2017 Market price on Fair value Granted Vested Outstanding August 18, 2016 10 577,101 (577,101 ) — 7.32 7.32 (d) Expenses recorded in income statement On December 31, 2017 it was recorded an amount of R$ 48,933 (zero in 2016) on the general and administrative expenses being R$ 30,747 due to the expenses related to the year of 2017 and R$ 18,186 due to the modifications occurred in August, 2017. 34.2.2. Cosan S.A. 34.2.2.1. Equity-settled (a) Description The share-based compensation plan provides for the distribution of up to 3% of the Company’s capital stock, considering the dilution effect of the distribution of shares granted under the plan. The objectives of the plan are: (i) to attract, retain and motivate the beneficiaries; (ii) generate shareholder value; and (iii) encourage entrepreneurship of the business. The shares granted in the Stock-Based Compensation Plan will be transferred free of charge once the vesting period stipulated under the terms of each Stock Granting Program has been completed. The value of the shares distributed shall be determined by the Board of Directors or the Committee, if established, and shall be equivalent to the closing value of the issuer’s share in the trading floor – at B3 – immediately prior to the grant. On April 27, 2017 and July 31, 2017, two new share-based payment plans were approved in the meeting of the subsidiary Cosan S.A., with 274,000 and 298,107 shares, respectively, which became effective as of the grant. The eligible executives may be granted ordinary shares or cash, at the choice of the Company, for no cash consideration, after five years. (b) Measurement of the fair value The Black and Scholes methodology was used to calculate the fair value of the shares granted under the terms of the Stock-Based Compensation Plan. Given the characteristics of the Plan, the fair value is equivalent to the value of the share on the grant date (R$ 32.11 and R$ 36.06). (c) Reconciliation of outstanding shares The vesting period and the position of the outstanding shares are as follows: Stock grant program Expected Interest Expected Number of instruments on Market Fair Granted Vested or Outstanding April 27, 2017 5 15.00 32.75 274,000 (30,000 ) 244,000 32.11 32.11 July 31, 2017 5 15.00 33.70 298,107 (28,100 ) 270,007 36.06 36.06 572,107 (58,100 ) 514,007 The number of shares under the stock grant plans were as follows: Number At December 31, 2016 — Granted 572,107 Vested (8,206 ) Cancelled (49,894 ) At December 31, 2017 514,007 (d) Expenses recorded in income statement On December 31, 2017 it was recorded an amount of R$ 3,855 on the general and administrative expense. 34.2.3. Comgás 34.2.3.1. Equity-settled (a) Description On April 20, 2017 and December 8, 2017, two new share-based compensation models were approved in the Shareholders’ Meeting of the Comgás subsidiary, which became effective as of the grant. Comgás granted 61,300 and 97,780 shares of the Share-based Remuneration Plan, which will be fully transferred after 5 years, from the approval of the grant, conditioned to the exercise of the functions of the beneficiary in the Company , under the terms of each Share granting Program. (b) Measurement of the fair value The Black and Scholes methodology was used to calculate the fair value of the shares granted under the terms of the Stock-Based Compensation Plan. Given the characteristics of the Plan, the value of the share on the grant date (R $ 37.29 and R $ 36.37). (c) Reconciliation of outstanding shares The vesting period and the position of the outstanding shares are as follows: Expected Number of instruments on Market Fair value at (i) Interest Expected Granted Vested Outstanding Stock grant program April 20, 2017 5 12.16 27.20 61,300 — 61,300 47.80 37.29 December 08, 2017 5 10.09 30.00 97,780 — 97,780 54.25 36.37 159,080 — 159,080 (d) Expenses recorded in income statement For the year ended December 31, 2017, R$ 856 has been recognized as an expense related to this stock grant plan. 34.2.4. Cosan Logística 34.2.4.1. Equity-settled (a) Description On December 21, 2016, a new Stock-Based Compensation (“Stock Grant”) model was approved in the Shareholders’ Meeting, which began to be applied in the grants from then on. This model provides for the distribution of up to 3% of the Rumo’s capital stock, already considering the dilution effect of the distribution of the shares granted under the plan. The objectives of the plan are: (i) to attract, retain and motivate the beneficiaries; (ii) generate shareholder value; and (iii) encourage entrepreneurship of the business. The number of shares to be distributed shall be determined by the Board of Directors or the Committee, if established, and shall be equivalent to the closing value of the issuer’s share in the trading floor—at B3—immediately prior to the grant. The shares granted in the Share-Based Compensation Plan will be transferred free of charge once the vesting period stipulated under the terms of each Stock Granting Program has been met. (b) Measurement of the fair value The Black and Scholes methodology was used to calculate the fair value of the shares granted under the terms of the Stock-Based Compensation Plan. Given the characteristics of the Plan, the fair value is equivalent to the value of the share on the grant date. (c) Reconciliation of outstanding shares The table below shows the data of the grants made by the Company: Expected Number of instruments on Market price on Fair value Granted Vested or Outstanding Stock grant program 2015 Plan (i) 5 1,522,220 (161,620 ) 1,360,600 6.10 6.10 2016 Plan 5 1,513,180 (152,880 ) 1,360,300 6.10 6.10 2017 Plan 5 870,900 (4,050 ) 866,850 10.42 10.42 3,906,300 (318,550 ) 3,587,750 (i) Shares originally granted under the Stock Plan granted in 2015 (4,485,238 shares at the exercise price of R$ 6.30, to be adjusted by the IPCA until the date of the exercise, single acquisition period 5 years, which may be exercised between October 1, 2020 and 2022, at an estimated fair value of R$ 2.83 using the “Black and Scholes” model) were replaced by 1,522,220 shares of the Share-Based Remuneration Program ( additional to the 2016 program), granted on January 2, 2017, which will be delivered by the end of the original program deadline (September 2020). The number of shares and restricted shares of the Company’s programs are as follows: Number of At December 31, 2016 1,522,220 Granted 2,384,080 Cancellation or settlements (318,550 ) At December 31, 2017 3,587,750 (d) Expenses recorded in income statement On December 31, 2017 it was recorded an amount of R$ 5,859 (R$ 3,889 for the year ended December 31, 2016) on the general and administrative expense.

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2017
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Subsequent events	35 Subsequent events On January 31, 2018, the amount of R$ 1,340,000 related to the assignment of credit was received, described in note 10. On January 23, 2018, the Company performed the early settlement of the working capital loan in the amount of R$ 698,015. On January 10, 2018, the indirect subsidiary, “Rumo S.A.,” priced and the set of foreign debt issue by its subsidiary, Rumo Luxembourg S.A., Senior Notes Due 2025 (“2025 Notes”) in the total amount of R$ 1,581,200 maturing on January 2025 with coupon of 5.88% p.a., paid semiannually and yield of 6%. The 2025 Notes were rated, BB- The management of Cosan Limited (the “Company”) is responsible for establishing and maintaining adequate internal control over financial reporting for the Company. The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. The Company’s internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and (iii) provide reasonable assurance regarding perception or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of the changes in conditions. Management assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2017, based on the criteria set forth in Internal Control - Integrated Framework 2013 issued by the Committee of Sponsoring Organization of the Treadway Commission (COSO). Based on that assessment management has concluded that as of December 31, 2017, the Company’s internal control over financial reporting is effective. Management assessment of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2017 has been audited by KPMG Auditores Independentes, the Company’s independent registered public accounting firm, as stated in their report which appears herein. São Paulo, Brazil Marcos Marinho Lutz Marcelo Eduardo Martins Chief Executive Officer Chief Financial and Investor Relations Officer

Basis of preparation (Policies)

Basis of preparation (Policies)	12 Months Ended
	Dec. 31, 2017
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Statement of compliance	2.1 Statement of compliance The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The relevant information of the financial statements, and only them, are being evidenced and correspond to those used by management in its management. These consolidated financial statements were authorized for issue by the Board of Directors on February 22, 2018. Certain amounts of the comparative balances, in the statements of profit or loss, statements of cash flows and in the notes 9, 11, 12, 13, 17, 18, 20, 22, 23 and 31, were reclassified to improve the level of details of disclosures in the financial statements. These reclassifications had inconsequential impacts on the Company´s financial statements.
Functional and presentation currency	2.2 Functional and presentation currency The consolidated financial statements are presented in Brazilian Reais. However, the functional currency of Cosan Limited is the U.S. Dollar (U.S.$). The Brazilian Real is the functional currency of Cosan S.A., Cosan Logística, its subsidiaries and joint ventures, located in Brazil, as it is the currency of the primary economic environment in which they operate, generate and expend cash. The main functional currency for the subsidiaries located outside Brazil is U.S. Dollar or the Pound Sterling (GBP).
Use of judgments and estimates	2.3 Use of judgments and estimates The preparation of the consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenue and expenses at the end of the reporting period. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized prospectively. Information about critical judgments, assumptions and estimation uncertainties in applying accounting policies that have the most significant effect on the amounts recognized in the consolidated financial statements is included in the following notes: • Notes 15 and 16 – Property, plant and equipment and intangible assets The Company performs annually a review of impairment indicators for intangible assets with defined useful lives and property, plant and equipment. Also, an impairment test is undertaken for goodwill and intangible assets with indefinite useful lives. Impairment exists when the carrying value of an asset or cash generating unit exceeds its recoverable amount, which is the higher of its fair value less costs to sell and its value in use. The key assumptions used to determine the recoverable amount of the different cash generating units to which goodwill is allocated are explained in note 16. The subsidiary Comgás has an agreement for the public concession of gas distribution service which the Conceding Authority controls what services must be rendered and what prices will be applied, as well as included significant interest in the infrastructure at the end of the concession. This concession agreement represents the right to charge customers for the supply of gas during the effective period of the agreement. Therefore, the Company recognizes this right as intangible assets. Thus, the infrastructure construction necessary for gas distribution is considered a service to the Grantor and the related revenue is recognized at fair value. Financing costs directly related to construction are also capitalized. The Company does not recognize a margin on the infrastructure construction. Subject to approval of the Granting Authority, the Company may request only once the extension of the distribution services for another 20 years. When the concession is terminated, the assets linked to the rendering of gas distribution services will be returned to the Granting Authority, and the Company will be entitled to receive an indemnity to be determined based on assessments and evaluations to be calculated at the time. Currently the figures for compensation are not predetermined or determinable, which is why the Company did not apply the bifurcated model for the accounting of financial assets. The amortization of intangible assets reflects the pattern expected for the utilization of the future economic benefits by the Company, which corresponds to the useful lives of the assets comprising the infrastructure consonant to the São Paulo State Sanitation and Energy Regulatory Agency (“ARSESP”) provisions, as disclosed in note 16. The amortization of the intangible assets is discontinued when the related asset is fully used or written off, and no longer is included in the calculation basis of the tariff for the rendering of the concession services, whichever occurs first. The subsidiary Rumo has a concession rights generated in the business combination of ALL, which was fully allocated to Rumo Malha Norte concession and amortized on the straight-line method based on estimated useful lives of intangible assets, from the date on which these are available for use. • Note 18 – Operating lease commitments The Company contracted commercial leases of locomotives and wagons. The classification of the lease as operational or financial is determined based on an evaluation of the terms and conditions of the contracts. The Company identified the cases in which it assumes substantially all the risks and benefits of ownership of the said assets, recording such cases as a financial lease. • Note 23 – Income taxes and social contribution A deferred tax asset is recognized for loss carryforwards to the extent that it is probable that future taxable income will be generated to realize such losses. Significant judgment is required to determine the amount of deferred tax assets that can be recognized, based upon the timing and the level of future taxable income together with future tax planning strategies. • Other non-current The subsidiary Comgás has natural gas supply contracts with specific characteristics, such as minimum withdrawal obligations by the Comgás (take or pay for commodity and ship or pay for transportation), that is, if Comgás consumes below contractual obligations, it must make payment of the differences between the volume consumed and the minimum contracted volumes, and may compensate them (through consumption) over the period of validity of the respective contract, provided that consumption exceeds the contracted minimum quantity. In addition, the supplier allows in contractual clause that there is recovery of the volume eventually accumulated for the term of 365 days after the termination of the contracts. Therefore, it is currently forecast to recover all the cumulative volume since, during the recovery period provided for in the agreement, there will be no new accumulation related to the minimum commitments contracted for this period. Given the recoverable nature of this inventory, the amounts paid and not used were recognized in assets under “Paid and unused transportation.” • Note 32 – Fair value of derivatives and other financial instruments When the fair value of financial assets and liabilities cannot be derived from active markets, their fair value is determined using valuation techniques including the discounted cash flow model. The inputs to these models are taken from observable markets where possible, but when this is not feasible, a degree of judgment is required in determining fair values. Judgment is required in the determination of inputs such as liquidity risk, credit risk and volatility. Changes in these variables could affect the reported fair value of financial instruments. • Note 33 – Post-employment benefits The cost of defined benefit pension plans and other post-employment and the present value of the pension obligation is determined using actuarial valuations. An actuarial valuation involves the use of various assumptions which may differ from actual results in the future. These include the determination of the discount rate, future salary increases, mortality rates and future pension increases. A defined benefit obligation is highly sensitive to changes in these assumptions. All assumptions are reviewed by management at each reporting date. • Note 34 – Share-based payments The Company measures employees’ share-based compensation cost by referencing the fair value of the shares at the grant date. The estimation of fair value for share-based payment transactions requires determining the most appropriate valuation model, which is dependent on the terms and conditions of the plan. This estimate also requires determining the most appropriate inputs to the valuation model including the assumption of the expected life of the stock option or stock grant, volatility and dividend yield. The assumptions and models used for estimating fair value for share-based payment transactions are disclosed in Note 34. • Note 24 – Provisions for legal proceedings Provisions for legal proceedings are recognized as other expenses when the Company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. The assessment of probability loss includes the available evidence, hierarchy of laws, jurisprudence, the most recent court decisions and relevance in the legal system, as well as the opinion of outside counsel. Provisions are reviewed and adjusted according to circumstances, such as limitation period, conclusions of tax inspections or additional exposures identified based on new matters or court decisions. Provisions for legal proceedings resulting from business combinations are estimated at fair value. • Note 14—Investment in joint ventures The Company has a 50% interest in a joint agreement. The joint venture agreements require unanimous consent from all parties for all relevant activities. The two partners have direct rights to the assets of the partnership and are jointly and severally liable for the liabilities incurred by the partnership. This entity is therefore classified as a joint ventures and the Company recognizes its interest in the joint ventures using the equity method as described in Note 14. Measurement of fair value A number of the Company’s accounting policies and disclosures require the measurement of fair values, for both financial and non-financial The Company regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties to support the conclusion that such valuations meet the requirements of the accounting practices adopted in Brazil and the international standards IFRS, including the level in the fair value hierarchy in which such valuations should be classified. When measuring the fair value of an asset or a liability, the Company uses observable market data when available. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities; • Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and • Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). The Company recognizes transfers between levels of the fair value hierarchy at the end of the reporting period during which the change has occurred.
Basis of measurement	2.4 Basis of measurement The consolidated financial statements have been prepared on the historical cost basis except for the following material items in the consolidated statement of financial position: • financial instruments at fair value through profit or loss; • derivative financial instruments at fair value through profit or loss; • loans measured at fair value through profit or loss; • available-for-sale • contingent consideration assumed in a business combination; • employee’s defined benefit obligations are presented at the present value of the actuarial obligation net of the fair value of plan assets (Note 33).
Basis of consolidation	3.1 Basis of consolidation The consolidated statements include the accounts of Cosan and its subsidiaries. Cosan’s subsidiaries are listed below: December 31, December 31, Directly owned subsidiaries Cosan Logística S.A. 72.53% 72.42% Cosan S.A. Indústria e Comércio (i) 58.21% 62.29% Interest of Cosan S.A. in its subsidiaries Companhia de Gás de São Paulo – Comgás (i) 79.87% 62.66% Cosan Biomassa S.A. (ii) | (iv) 100.00% 100.00% Cosan Cayman II Limited 100.00% 100.00% Cosan Global Limited 100.00% 100.00% Cosan Investimentos e Participações S.A. 100.00% 100.00% Cosan Lubes Investments Limited (iv) 100.00% 100.00% Comma Oil Chemicals Limited 100.00% 100.00% Airport Energy Limited (v) 100.00% — Airport Energy Services Limited (v) 100.00% — Wessesx Petroleum Limited (v) 100.00% — Stanbridge Group Limited (v) 100.00% — Cosan Lubrificantes e Especialidades S.A. (iv) 100.00% 100.00% Cosan Luxembourg S.A. 100.00% 100.00% Cosan Overseas Limited 100.00% 100.00% Cosan Paraguay S.A. 100.00% 100.00% Cosan U.S., Inc. 100.00% 100.00% Rumo S.A. (iii) 1.71% 0.86% Interest of Cosan Logística S.A. in its subsidiaries Rumo S.A. 28.47% 28.37% Logispot Armazéns Gerais S.A. 14.52% 14.47% Elevações Portuárias S.A. 28.47% 28.37% Rumo Luxembourg Sarl 28.47% 28.37% Rumo Intermodal S.A. 28.47% 28.37% Rumo Malha Oeste S.A. 28.47% 28.37% Rumo Malha Paulista S.A. 28.47% 28.37% Rumo Malha Sul S.A. 28.47% 28.37% Rumo Malha Norte S.A. 28.33% 28.22% Boswells S.A. 28.47% 28.37% Brado Holding S.A. 28.47% 28.37% ALL Serviços Ltda. 28.47% 28.37% ALL Argentina S.A. 28.47% 25.81% Paranaguá S.A. 28.47% 28.32% ALL Rail Management Ltda. (vi) — 14.19% ALL Armazéns Gerais Ltda. 28.47% 28.37% Portofer Ltda. 28.47% 28.37% Brado Logística e Participações S.A. 17.71% 17.65% Brado Logística S.A. 17.71% 17.65% ALL Mesopotâmica S.A. 20.09% 20.02% ALL Central S.A. 20.94% 20.87% Servicios de Inversion Logistica Integrales S.A. 28.47% — PGT S.A. 28.47% 28.37% (i) As of June 30, 2017, the Company increased its interest, in Comgás to 63.11% due to the capital increase arising from the partial use of the goodwill tax benefit, according to Ordinary / Extraordinary General Meeting of April 20, 2017, of the subsidiary Comgás. As a consequence, a loss in shareholders’ equity was recognized in the total amount of R$ 6,690. According to the event stated in the note 1 Cosan S.A. increased its interest in Comgás from 63.11% to 79.87% According to the event stated in the note 1 Company decreased its interest in Cosan S.A. from 62.29% to 58.21% (ii) The Company recorded in the year ended December 31, 2017, a put option for the repurchase of shares of non-controlling (iii) The direct subsidiary Cosan S.A. has a financial investment of 26,732,274 shares of Rumo S.A., which is an indirect subsidiary of the Company. Therefore, for the consolidated financial statements of the Company, the interest of 1.71% (0.86% stake as of December 31, 2016) in the share capital of Rumo S.A. is recognized as an equity investment. (iv) Management has concluded that there are no material uncertainties that cast doubt on the continuity of the subsidiaries. Although they had a combined amount of uncovered liabilities of R$ 92,823 as of December 31, 2017, no events or conditions were identified that individually or collectively could raise significant doubts related to their ability to maintain their operational continuity. The subsidiaries have the financial support of the Company. (v) Interest acquired in the companies during the year 2017. (vi) On December 22, 2017, Rumo S.A. sold the interest on ALL Rail Management Ltda. to Qualytpar Participações S.A. (a) Business combinations Business combinations are accounted for using the acquisition method. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired and liabilities assumed. Any goodwill that arises is tested annually for impairment. Transaction costs are expensed as incurred, except if related to the issue of debt or equity. The consideration transferred does not include amounts related to the settlement of pre-existing (b) Non-controlling For each business combination, the Company elects to measure any non-controlling • at fair value; or • at their proportionate share of the acquirer’s identifiable net assets, which are generally at fair value. Transactions with non-controlling (c) Subsidiaries Subsidiaries are all entities over which the Company has control. Subsidiaries are fully consolidated from the date of acquisition of control, and continue to be consolidated until the date that control ceases to exist. They are deconsolidated from the date that control ceases. The financial statements of subsidiaries are prepared for the same reporting period as that of the parent company, using consistent accounting policies. (d) Investments in associates (equity method investees) Associates are those entities in which the Company has significant influence, but not control or joint control, over the financial and operating policies. Investments in associates are accounted for under the equity method and are recognized initially at cost. The cost of the investment includes transaction costs. Under the equity method of accounting, the share attributable to the Company of the profit or loss for the period of such investments is accounted for in the statement of profit or loss, in “Equity in investees.” Unrealized gains and losses arising on transactions between the Company and the investees are eliminated based on the percentage of interest held in such investees. The other comprehensive income of subsidiaries, associates and jointly controlled entities is recorded directly in the Company’s shareholders’ equity, in “Other comprehensive income.” (e) Investments in joint ventures (equity method investees) The Company has interests in joint ventures, in which contractual arrangement establishes joint control over the voting and economic activities of the entity. The contractual arrangements require unanimous agreement for financial and operating decisions among the ventures. The Company recognizes its interest in the joint ventures using the equity method (Note 14). (f) Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealized income and expenses arising from intra-group transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are similarly eliminated, but only to the extent that there is no evidence of impairment.
Foreign currency	3.2 Foreign currency a) Foreign currency transactions Transactions in foreign currencies are translated to the respective functional currencies of each subsidiary using the exchange rates at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated to the functional currency using the exchange rate at the reporting date. b) Foreign operations The assets and liabilities derived from foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated to Brazilian Reais using the exchange rates at the reporting date. Income and expenses of foreign operations are translated to Brazilian Reais using the exchange rates at the dates of the transactions. Foreign currency differences are recognized in other comprehensive income, and presented in the foreign currency translation reserve (translation reserve) in equity. However, if the foreign operation is a non-wholly non-controlling c) Translation of subsidiaries and associates’ financial statements These consolidated financial statements have been translated to the Brazilian Real using the following criteria: (a) assets and liabilities have been translated using the exchange rate at the balance sheet date; (b) statement of profit or loss, comprehensive income and statement of cash flows have been translated using the monthly average exchange rate; and (c) shareholders’ equity has been translated using the historical exchange rate. Translation effects have been recognized in shareholders’ equity in “Cumulative translation adjustment.” The consolidated financial statements of each subsidiary included in these consolidated financial statements and equity method investments are prepared based on their respective functional currencies. For subsidiaries whose functional currency is a currency other than the Brazilian Real, asset and liability accounts are translated into the Company’s reporting currency using exchange rates in effect at the date of the statement of financial position, and income and expense items are translated using monthly average exchange rates and shareholders’ equity has been translated using the historical exchange rate. The resulting translation adjustments are reported in a separate component of shareholders’ equity, as cumulative translation adjustment. The exchange rate of the Brazilian Real (R$) to the U.S. Dollar (U.S.$) was R$ 3.3080 at December 31, 2017, R$ 3.2591 at December 31, 2016 and R$ 3.9048 at December 31, 2015.
Financial instruments	3.3 Financial instruments (i) Non-derivative The Company initially recognizes loans and receivables on the date that they are originated. All other financial assets (including assets designated as at fair value through profit or loss) are recognized initially on the trade date, which is the date that the Company becomes a party to the contractual provisions of the instrument. The Company classifies non-derivative held-to-maturity a) Financial assets at fair value through profit or loss A financial asset is classified at fair value through profit or loss if it is classified as held-for-trading i. Marketable securities Investments in securities with a maturity date greater than three months at the date of purchase and other securities for which there is more than an insignificant risk of change in value due to interest rate, quoted price, or penalty on withdrawal b) Loans and receivables Loans and receivables are financial assets with fixed or determinable payments that are not quoted in an active market. Such assets are recognized initially at fair value plus any directly attributable transaction costs. Subsequent to initial recognition, loans and receivables are measured at amortized cost using the effective interest method, less any impairment losses. Loans and receivables comprise cash and cash equivalents, restricted cash , trade and other receivables. Cash and cash equivalents Cash and cash equivalents comprise cash balances, call deposits and highly liquid short-term investments with maturities of three months or less from the acquisition date that are subject to an insignificant risk of changes in their fair value, and are used by the Company in the management of its short-term commitments. c) Available-for-sale Available-for-sale non-derivative available-for-sale Available-for-sale Subsequent to initial recognition, the financial assets are measured at fair value and changes therein, other than impairment losses and foreign currency gain/losses on available-for-sale Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized when: • The rights to receive cash flows from the asset have expired; or • The Company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a “pass-through” arrangement, and either (a) the Company has transferred substantially all the risks and rewards of the asset, or (b) the Company has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. When the Company has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if and, to what extent, it has retained the risks and rewards of ownership. When it has neither transferred nor retained substantially all of the risks and rewards of the asset nor transferred control of it, the asset is recognized to the extent of the Company’s continuing involvement. In that case, the Company also recognizes an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Company has retained. (ii) Non-derivative The Company initially recognizes debt securities issued and subordinated liabilities on the date that they are originated. All other financial liabilities are recognized initially on the trade date, which is the date that the Company becomes a party to the contractual provisions of the instrument. The Company derecognizes a financial liability when its contractual obligations are discharged, cancelled or expire. The Company classifies non-derivative Financial liabilities comprise loans and borrowings, debt securities issued, bank overdrafts, and trade and other payables. A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the statement of profit or loss. (iii) Share capital Ordinary shares Incremental costs directly attributable to the issue of ordinary shares are recognized as a deduction from equity. Income taxes relating to transaction costs of an equity transaction are accounted for in accordance with IAS 12. Preference shares Non-redeemable Mandatory minimum dividends as defined in the bylaws are recognized as liabilities. (iv) Derivative financial instruments, including hedge accounting The Company holds derivative financial instruments to hedge its foreign currency and interest rate risk exposures. Embedded derivatives are separated from the host contract and accounted for separately if: (a) The economic characteristics and risks of the host contract and the embedded derivative are not closely related; (b) A separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and (c) The combined instrument is not measured at fair value through profit or loss. On initial designation of the derivative as a hedging instrument, the Company formally documents the relationship between the hedging instrument and hedged item, including the risk management objectives and strategy in undertaking the hedge transaction and the hedged risk, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Company makes an assessment, both at the inception of the hedge relationship as well as on an ongoing basis, of whether the hedging instruments are expected to be highly effective in offsetting the changes in the fair value or cash flows of the respective hedged items attributable to the hedged risk, and whether the actual results of each hedge are within a range of 80% – 125%. For a cash flow hedge of a forecast transaction, the transaction should be highly probable to occur and should present an exposure to variations in cash flows that ultimately could affect reported profit or loss. Derivatives are initially recognized at fair value; any attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are accounted for as described below: • Cash flow hedges When a derivative is designated as the hedging instrument in a hedge of the variability in cash flows attributable to a particular risk associated with a recognized asset or liability or a highly probable forecast transaction that could affect profit or loss, the effective portion of changes in the fair value of the derivative is recognized in other comprehensive income and presented in the hedging reserve in equity. Any ineffective portion of changes in the fair value of the derivative is recognized immediately in profit or loss. When the hedged item is a non-financial non-financial • Fair value hedge Changes in fair value of derivatives, that are designated and qualify as fair value hedge, are recorded in the statement of profit or loss, with any changes in fair value of the hedged asset or liability that are attributable to the hedged risk. The Company applies hedge accounting for fair value hedges to protect itself against the risk of changes in interest rates and foreign exchange rates on loans. The gain or loss related to the effective portion of interest rate swaps to protect against fixed rate borrowings is recognized in the statement of profit and loss as “Financial expenses.” The gain or loss related to the ineffective portion is recognized in the statement of profit or loss as “Other gains (losses), net.” Changes in fair value of fixed rate borrowings hedged attributable to interest rate risk are recognized in the statement of profit or loss as “Financial expenses.” If the hedge no longer meets the criteria for hedge accounting, the adjustment to the carrying amount of a hedged item for which the method of effective interest rate is used, is amortized to income over the period to maturity. • Embedded derivatives Changes in the fair value of separated embedded derivatives are recognized immediately in profit or loss. • Other derivative financial instruments When a derivative financial instrument is not designated in a hedge relationship and does not qualify for hedge accounting, all changes in its fair value are recognized immediately in profit or loss.
Inventory	3.4 Inventory Inventory is recorded at the lower of average cost of acquisition or production and net realizable value, whichever the less. Net realizable value is the estimated selling price in the ordinary course of business, less applicable variable selling expenses. Provisions for slow-moving or obsolete inventory are recorded when deemed necessary by management. The cost of finished goods and work in progress comprises raw materials, direct labor, other direct costs and related production overheads (based on normal operating capacity). It excludes borrowing costs.
Property, plant and equipment	3.5 Property, plant and equipment (a) Recognition and measurement Items of property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. The cost of constructed assets includes: • the cost of materials and direct labor; • any other costs directly attributable to bringing the assets to a working condition for their intended use; • an estimate of the costs of dismantling and removing the items and restoring the site on which they are located, when the Company has an obligation to remove the asset or restore the site; and • capitalized borrowing costs. Cost also includes transfers from equity of any gain or loss on qualifying cash flow hedges of foreign currency purchases of property, plant and equipment. Purchased software that is integral to the functionality of the related equipment is capitalized as part of that equipment. When components of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Any gain or loss on disposal of an item of property, plant and equipment, calculated as the difference between the net proceeds from disposal and the carrying amount of the item, is recognized in profit or loss. (i) Reclassification to investment property When the use of a property changes from held to use to investment property, the property is remeasured at fair value and reclassified as investment property. Any gain or loss arising on this remeasurement is recognized in equity. (ii) Subsequent costs Subsequent expenditure is capitalized only when it is probable that the future economic benefits associated with the expenditure will flow to the Company. Ongoing repairs and maintenance are expensed as incurred. (iii) Depreciation Items of property, plant and equipment are depreciated from the date they are available for use or, in respect of constructed assets, from the date that the asset is completed and ready for use. Depreciation is calculated on the carrying value of property, plant and equipment less their estimated residual values using the straight-line basis over their estimated useful lives. Depreciation is generally recognized in profit or loss, unless it is capitalized as part of the cost of another asset. Assets recognized under finance leases are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the Company will obtain ownership by the end of the lease term. Land is not depreciated. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets as follows: Buildings and improvements 4% to 5% Machinery, equipment and facilities 8% to 11% Airplanes, vessels and vehicles 10% to 20% Railcars 2.9% to 6% Locomotives 3.33% to 8% Permanent railways 4% Furniture and fixtures 10% to 15% Computer equipment 20% Costs of normal periodic maintenance are recorded as expenses when incurred when the components will not improve the production capacity or introduce improvements to the equipment. The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed annually and adjusted prospectively. During the fiscal year ended December 31, 2017, the subsidiary Rumo S.A. conducted a useful life review of a group of approximately 200 locomotives allocated to the logistics segment. Locomotives comprise individual components with different useful lives, and the review resulted in a reduction of useful lives of some components to reflect the time that the subsidiary Rumo intends to use those components through its economic life. The new useful life was applied starting from January 1 st Depreciation methods such as useful lives and residual values are reviewed at each year-end,
Intangible assets and goodwill	3.6 Intangible assets and goodwill (a) Goodwill Goodwill is measured at cost less accumulated impairment losses. With respect to equity method investees, the carrying amount of goodwill is included in the carrying amount of the investment, and any impairment loss is allocated to the carrying amount of the equity method investee as a whole. (b) Other intangible assets Other intangible assets that are acquired by the Company and have a finite life are measured at cost less accumulated amortization and any accumulated impairment losses. (c) Subsequent expenditure Subsequent expenditures are capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditures are recognized in profit or loss as incurred. (d) Amortization Except for goodwill, intangible assets are amortized on a straight-line basis over their estimated useful lives, from the date that they are available for use or acquired. Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. (e) Contracts with customers Costs incurred on development of gas systems for new clients (including pipelines, valves, and general equipment) are recognized as intangible assets and amortized over the contract period. (f) Intangible assets related to the concession rights agreement The Company has a public concession agreement for a gas distribution service in which the Concession Authority controls what services will be provided and the price, as well it holds a significant participation in the infrastructure at the end of the concession. This concession agreement represents the right to charge users for gas supply during the term of the agreement. Accordingly, the Company recognizes this right as an intangible asset The intangible asset comprises: (i) the concession right recognized upon the business combination of Comgás, which is being amortized over the concession period on a straight line basis, considering the extension of the distribution services for another 20 years; and (ii) the acquired or constructed assets underlying the concession necessary for the distribution of gas, which is being depreciated to match the period over which the future economic benefits of the asset are expected to accrue to the Company, or the final term of the concession, whatever occurs first. This period reflects the economic useful lives of each of the underlying assets that comprise the concession. This economic useful life is also used by the regulator, The Natural Gas Agency of the State of São Paulo, to determine the basis for measuring the tariff for rendering the services under the concession. The concession agreement was signed on May 31, 1999 with an initial term of 30 years. Subject to approval of the Conceding Authority, the Company may request only once the extension of the distribution services for another 20 years. When the concession is terminated, the assets linked to the rendering of gas distribution services will be returned to the Conceding Authority, and the Company will be entitled to receive an indemnity to be determined based on assessments and evaluations considering the book values to be calculated at the time. The concession contract determines that the tariff charged by Comgás be reviewed annually, in May, with the aim to realign the tariff charged to consumers to the cost of the gas and adjust for inflation. Once the concession is terminated, the Company has the right to request the reversion to the Granting Authority of the assets and facilities linked to the gas distribution service. Currently, the amounts related to indemnification are not pre-established Concession rights generated in the business combination of ALL was fully allocated to the Rumo Malha Norte concession and amortized on a straight-line basis.
Impairment	3.7 Impairment (i) Non-derivative A financial asset not classified as at fair value through profit or loss, including an interest in an equity-accounted investee, is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset, and that loss event(s) had an impact on the estimated future cash flows of that asset that can be estimated reliably. (a) Financial assets measured at amortized cost An impairment loss in respect of a financial asset measured at amortized cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset’s original effective interest rate. Losses are recognized in profit or loss and reflected in an allowance account against loans and receivables or held-to-maturity (b) Available-for-sale Impairment losses on available-for-sale (ii) Non-financial The carrying amounts of the Company’s non-financial The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax Impairment losses are recognized in profit or loss. Impairment losses recognized for CGUs are allocated first to reduce the carrying amount of any goodwill allocated to the CGU (group of CGUs), and then to reduce the carrying amounts of the other assets in the CGU (group of CGUs) on a pro rata An impairment loss with respect to goodwill is not reversed. For other assets, an impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized.
Provisions	3.8 Provisions A provision is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax
Employee benefits	3.9 Employee benefits • Short-term employee benefits Short-term • Share-based payment transactions The grant-date fair value of share-based payment awards granted to employees is recognized as an employee compensation expense, with a corresponding increase in equity, over the period that the employees become unconditionally entitled to the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non-market non-market non-vesting true-up The fair value of the amount payable to employees with respect to share appreciation rights, which are settled in cash, is recognized as an expense with a corresponding increase in liabilities, over the period that the employees become unconditionally entitled to the cash payment. The liability is remeasured at each reporting date and at settlement date based on the fair value of the share appreciation rights. Any changes in the liability are recognized as employee benefit expenses in profit or loss. The accounting for modification on plans depends on whether the modification changes the classification of the arrangement and whether the changes are beneficial to the counterparty. If a modification increases the number of equity instruments granted, then the entity recognizes the fair value of the additional equity instruments measured at the date of modification. The additional share-based payment cost is attributed over the period from the date of modification to the end of the vesting period of the additional equity instruments. Cancellations or settlements of equity-settled share-based payments during the vesting period by the entity or by the counterparty are accounted for as accelerated vesting; therefore, the amount that would otherwise have been recognized for services received is recognized immediately. • Defined contribution plans A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution plans are recognized as an employee benefit expense in profit or loss in the periods during which related services are rendered by employees. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in future payments is available. Contributions to a defined contribution plan that is due more than 12 months after the end of the period in which the employees render the service are discounted to their present value. • Defined benefit plans The Company is the sponsor of defined benefit pension plans for some of its employees. A defined benefit plan is a post-employment benefit plans other than a defined contribution plan. The liability recognized in the balance sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows, using interest rates that are denominated in the currency in which the benefits will be paid, and that have terms approximating to the terms of the related obligation. Gains and losses arising from experience adjustments and changes in actuarial assumptions are recognized in the period in which they occur, directly in other comprehensive income. Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments are recognized immediately in profit or loss as past service costs. Some of the Company’s pension plan, even though it is substantially defined contribution, has a variable component, whose risk is linked to the payment of minimum benefit and to the increase of the future contributions of the sponsors in the benefits in the event of Death Tax of the active taxpayer as well as in Disability Retirement, limited to three salaries. Any actuarial liability calculated, is recorded by the Company. • Other long-term employee benefit The Company’s net obligation in respect of long-term employee benefits other than pension plans is the amount of future benefit that employees have earned in return for their service in the current and prior periods. That benefit is discounted to determine its present value, and the fair value of any related assets is deducted. The discount rate is the yield at the reporting date of the financial statements for the high credit quality bonds, and maturity dates approximating the terms of the Company’s obligations and that are denominated in the currency in which the benefits are expected to be paid. The calculation is performed using the projected unit credit method. Any actuarial gains and losses are recognized in profit or loss in the period in which they arise.
Revenue	3.10 Revenue (a) Sales of goods Revenue from the sale of goods, in the ordinary course of business, is measured at the fair value of the consideration received or receivable, net of returns, trade discounts and volume rebates. Revenue is recognized when significant risks and rewards of ownership have been transferred to the customer, recovery of the consideration is probable, the associated costs and possible return of goods can be estimated reliably, there is no continuing management involvement with the goods, and the amount of revenue can be measured reliably. If it is probable that discounts will be granted and the amount can be measured reliably, then the discount is recognized as a reduction of revenue as the sales are recognized. (b) Services rendered Revenues from services are recognized when the amount of revenue can be measured reliably, when it is probable that the economic benefits associated with the transaction will flow to the Company, when the stage of completion of the transaction at the end of the reporting period can be measured reliably, as well as when its amount and related costs can be measured reliably. Service prices are established based on service orders or contracts. Services for which payment is made in advance are recorded as deferred revenue in other liabilities and recognized in revenue when the services are rendered. The Company revenue recognizes revenue as follows: • Billed revenue Revenue from gas distribution services is recognized when its amount can be reliably measured, and is recognized in profit or loss when the volumes are delivered to customers. • Unbilled revenue Unbilled gas refers to the portion of gas supplied for which metering and billing to customers have not yet occurred. This amount is estimated based on the period between measurement and the last day of the month. The actual volume billed may be different from estimates. The Company believes that, based on its historical experience with similar operation, the unbilled estimated amount will not significantly differ from actual amounts. • Concession construction revenue The construction of the infrastructure necessary for gas distribution is considered a construction service rendered to the Conceding Authority, and the related income is recognized in profit or loss at finishing stage of the work. Construction costs are recognized by reference to the stage of completion of the construction activity at the end of the reporting period, and are included in cost of sales. (c) Deferred revenue The Company´s deferred revenue consists in advances received from clients seeking investment in fixed assets in return for a rail service contract requiring future performance of services by the Company.
Government grants	3.11 Government grants Government grants are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. The indirect subsidiary Rumo Malha Norte has a fiscal incentive whose benefit includes a reduction of 75% on income tax based on operation profit beginning in 2008 until 2024.
Leases	3.12 Leases The determination of whether an arrangement is, or contains, a lease is based on the substance of the arrangement at the inception date. a) Leased assets Leases of property, plant and equipment that transfer to the Company substantially all of the risks and rewards of ownership are classified as finance leases. The leased assets are measured initially at an amount equal to the lower of their fair value and the present value of the minimum lease payments. Subsequent to initial recognition, the assets are accounted for in accordance with the accounting policy applicable to that asset. A leased asset is depreciated over the useful life of the asset. However, if there is no reasonable certainty that the Company will obtain ownership by the end of the lease term, the asset is depreciated over the shorter of the estimated useful life of the asset and the lease term. Assets held under other leases are classified as operating leases and are not recognized in the Company’s statement of financial position. b) Lease payments Payments made under operating leases are recognized in profit or loss on a straight-line basis over the term of the lease. Lease incentives received are recognized as an integral part of the total lease expense, over the term of the lease. Minimum lease payments made under finance leases are apportioned between the finance expense and the reduction of the outstanding liability. The finance expense is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. The amounts paid in advance by the Company are recorded as assets and allocated in income linearly during the term of the contract. The expenses incurred during the grace period are recorded in income and maintained as payables, being written off in proportion to the payment of current installments.
Finance income and finance expense	3.13 Finance income and finance expense Finance income comprises interest income on funds invested (including available-for-sale available-for-sale pre-existing ex-dividend Finance expense comprise interest expense on borrowings, unwinding of the discount on provisions and deferred consideration, losses on disposal of available-for-sale 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 currency gains and losses on financial assets and financial liabilities are reported on a net basis as either finance income or finance cost depending on whether the net foreign currency fluctuations result in a gain or loss position.
Taxes	3.14 Taxes Income taxes are comprised of income tax and social contribution at a combined rate of 34%. Tax expense comprises current and deferred tax. Current tax and deferred tax is recognized in profit or loss except to the extent that it relates to a business combination, or items recognized directly in equity or in other comprehensive income. Certain subsidiaries measure income tax and social contribution due under the Brazilian presumed profits regime. The presumed profit came up from a percentage of 32% of operating revenues. Under the aforementioned regime the applicable tax rate is for income tax is 15% over the presumed profit, plus an additional 10% when operating revenues exceed of R$ 240, and 9% over the presumed profit for social contribution. a) Current tax Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. b) Deferred tax Deferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes and tax loss. Deferred tax is not recognized for: • temporary differences on the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss; • temporary differences related to investments in subsidiaries, associates and joint ventures to the extent that the Company is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future; and • taxable temporary differences arising on the initial recognition of goodwill. The measurement of deferred tax reflects the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. For investment property that is measured at fair value, the presumption that the carrying amount of the investment property will be recovered through sale has not been rebutted. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, using tax rates enacted or substantively enacted at the reporting date. Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously. A deferred tax asset is recognized for loss carryforwards, tax credits and deductible temporary differences to the extent that it is probable that future taxable income will be generated in the future. Deferred tax assets are reviewed at each reporting date and written off to the extent that it is no longer probable that the related tax benefit will be realized. c) Sales taxes Net revenue is recognized net of discounts and sales taxes. d) Tax exposures In determining the amount of current and deferred tax, the Company takes into account the impact of uncertain tax positions and whether additional taxes and interest may be due. This assessment relies on estimates and assumptions and may involve a series of judgments about future events. New information may become available that causes the Company to change its judgment regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact tax expense in the period that such a determination is made.
Cash flow	3.15 Cash flow • Non-cash During the year ended December 31, 2017, the Company made the following transactions not involving cash and therefore not reflected in the consolidated statement of cash flows: (i) Forward purchase of property, plant and equipment in the amount of R$105,102. • Disclosure of interest and dividends (i) The Company disclosures the dividends and interest on shareholders’ equity received as cash flow from investing activities, with the purpose of avoiding distortions in its cash flows from operation activities. (ii) Interest received or paid is classified as cash flow from financing activities, as it is considered to refer to the costs of obtaining financial resources.

Significant accounting polici42

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary of Basis of Consolidation	The consolidated statements include the accounts of Cosan and its subsidiaries. Cosan’s subsidiaries are listed below: December 31, December 31, Directly owned subsidiaries Cosan Logística S.A. 72.53% 72.42% Cosan S.A. Indústria e Comércio (i) 58.21% 62.29% Interest of Cosan S.A. in its subsidiaries Companhia de Gás de São Paulo – Comgás (i) 79.87% 62.66% Cosan Biomassa S.A. (ii) | (iv) 100.00% 100.00% Cosan Cayman II Limited 100.00% 100.00% Cosan Global Limited 100.00% 100.00% Cosan Investimentos e Participações S.A. 100.00% 100.00% Cosan Lubes Investments Limited (iv) 100.00% 100.00% Comma Oil Chemicals Limited 100.00% 100.00% Airport Energy Limited (v) 100.00% — Airport Energy Services Limited (v) 100.00% — Wessesx Petroleum Limited (v) 100.00% — Stanbridge Group Limited (v) 100.00% — Cosan Lubrificantes e Especialidades S.A. (iv) 100.00% 100.00% Cosan Luxembourg S.A. 100.00% 100.00% Cosan Overseas Limited 100.00% 100.00% Cosan Paraguay S.A. 100.00% 100.00% Cosan U.S., Inc. 100.00% 100.00% Rumo S.A. (iii) 1.71% 0.86% Interest of Cosan Logística S.A. in its subsidiaries Rumo S.A. 28.47% 28.37% Logispot Armazéns Gerais S.A. 14.52% 14.47% Elevações Portuárias S.A. 28.47% 28.37% Rumo Luxembourg Sarl 28.47% 28.37% Rumo Intermodal S.A. 28.47% 28.37% Rumo Malha Oeste S.A. 28.47% 28.37% Rumo Malha Paulista S.A. 28.47% 28.37% Rumo Malha Sul S.A. 28.47% 28.37% Rumo Malha Norte S.A. 28.33% 28.22% Boswells S.A. 28.47% 28.37% Brado Holding S.A. 28.47% 28.37% ALL Serviços Ltda. 28.47% 28.37% ALL Argentina S.A. 28.47% 25.81% Paranaguá S.A. 28.47% 28.32% ALL Rail Management Ltda. (vi) — 14.19% ALL Armazéns Gerais Ltda. 28.47% 28.37% Portofer Ltda. 28.47% 28.37% Brado Logística e Participações S.A. 17.71% 17.65% Brado Logística S.A. 17.71% 17.65% ALL Mesopotâmica S.A. 20.09% 20.02% ALL Central S.A. 20.94% 20.87% Servicios de Inversion Logistica Integrales S.A. 28.47% — PGT S.A. 28.47% 28.37% (i) As of June 30, 2017, the Company increased its interest, in Comgás to 63.11% due to the capital increase arising from the partial use of the goodwill tax benefit, according to Ordinary / Extraordinary General Meeting of April 20, 2017, of the subsidiary Comgás. As a consequence, a loss in shareholders’ equity was recognized in the total amount of R$ 6,690. According to the event stated in the note 1 Cosan S.A. increased its interest in Comgás from 63.11% to 79.87% According to the event stated in the note 1 Company decreased its interest in Cosan S.A. from 62.29% to 58.21% (ii) The Company recorded in the year ended December 31, 2017, a put option for the repurchase of shares of non-controlling (iii) The direct subsidiary Cosan S.A. has a financial investment of 26,732,274 shares of Rumo S.A., which is an indirect subsidiary of the Company. Therefore, for the consolidated financial statements of the Company, the interest of 1.71% (0.86% stake as of December 31, 2016) in the share capital of Rumo S.A. is recognized as an equity investment. (iv) Management has concluded that there are no material uncertainties that cast doubt on the continuity of the subsidiaries. Although they had a combined amount of uncovered liabilities of R$ 92,823 as of December 31, 2017, no events or conditions were identified that individually or collectively could raise significant doubts related to their ability to maintain their operational continuity. The subsidiaries have the financial support of the Company. (v) Interest acquired in the companies during the year 2017. (vi) On December 22, 2017, Rumo S.A. sold the interest on ALL Rail Management Ltda. to Qualytpar Participações S.A.

Operating segments (Tables)

Operating segments (Tables)	12 Months Ended
	Dec. 31, 2017
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Selected information by segment	The following statement of financial position and profit or loss selected information by segment was prepared on the same basis as the accounting practices used in the preparation of consolidated information: December 31, 2017 Reported segments Reconciliation Additional information Raízen Raízen Comgás Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Statement of profit or loss: Net sales 13,152,678 72,789,148 5,537,857 2,129,522 5,946,349 3,441 (85,941,826) (34,706) 13,582,463 7,670,777 5,946,349 Domestic market 6,995,061 72,789,148 5,537,857 1,543,758 5,939,765 3,441 (79,784,209) (34,706) 12,990,115 7,085,013 5,939,765 External market 6,157,617 — — 585,764 6,584 — (6,157,617) — 592,348 585,764 6,584 Cost of sales (10,907,652) (68,875,292) (3,492,375) (1,545,657) (4,220,988) (7,896) 79,782,944 34,706 (9,232,210) (5,045,884) (4,220,988) Gross profit 2,245,026 3,913,856 2,045,482 583,865 1,725,361 (4,455) (6,158,882) — 4,350,253 2,624,893 1,725,361 Selling expenses (803,157) (1,345,847) (652,901) (386,705) (28,846) (211) 2,149,004 — (1,068,663) (1,039,817) (28,846) General and administrative expenses (618,064) (455,743) (344,990) (94,002) (285,409) (210,889) 1,073,807 — (935,290) (597,430) (285,409) Other income (expense), net (107,953) 312,187 (26,422) (3,679) (3,304) 911,004 (204,234) — 877,599 880,983 (3,304) Financial results 129 (359,767) (225,541) (54,370) (1,665,842) (805,746) 359,638 — (2,751,499) (898,394) (1,665,842) Finance expense (905,213) (251,038) (623,924) (46,250) (1,900,092) (1,134,580) 1,156,251 331 (3,704,515) (1,728,300) (1,900,092) Finance income 681,362 134,904 398,758 17,805 261,661 192,845 (816,266) (331) 870,738 728,598 261,661 Foreign exchange losses, net (54,866) (105,513) (11,501) (7,478) (127,508) (53,290) 160,379 — (199,777) (81,201) (127,508) Derivatives 278,846 (138,120) 11,126 (18,447) 100,097 189,279 (140,726) — 282,055 182,509 100,097 Interest in earnings of associates (54,544) — — (7,665) 4,243 1,112,654 54,544 (1,092,070) 17,162 12,930 4,243 Interest in earnings of joint ventures — — — — — 985,090 — — 985,090 985,090 — Income tax expense benefit (78,937) (615,806) (235,972) (20,141) (10,215) (162,027) 694,743 — (428,355) (457,725) (10,215) Profit (loss) from continuing operations 582,500 1,448,880 559,656 17,303 (264,012) 1,825,420 (2,031,380) (1,092,070) 1,046,297 1,510,530 (264,012) Total net income attributable to: Owners of the Company 582,500 1,389,260 364,455 17,303 (79,515) 1,818,468 (1,971,760) (1,569,690) 551,021 1,315,324 (79,515) Non-controlling — 59,620 195,201 — (184,497) 6,952 (59,620) 477,620 495,276 195,206 (184,497) 582,500 1,448,880 559,656 17,303 (264,012) 1,825,420 (2,031,380) (1,092,070) 1,046,297 1,510,530 (264,012) Other selected data: Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 17,053 (2,767,008) — 1,938,393 596,687 1,341,687 EBITDA 2,792,396 3,060,373 1,517,924 174,712 2,753,732 2,810,246 (5,852,769) (1,092,070) 6,164,544 3,463,336 2,753,732 Additions to PP&E, intangible and biological assets 2,226,162 853,975 352,958 48,612 2,045,390 10,498 (3,080,137) — 2,457,458 408,489 2,045,390 Reconciliation of EBITDA: Profit (loss) for the period 582,500 1,448,880 559,656 17,303 (264,012) 1,825,420 (2,031,380) (1,092,070) 1,046,297 1,510,530 (264,012) Income tax and social contribution 78,937 615,806 235,972 20,141 10,215 162,027 (694,743) — 428,355 457,725 10,215 Financial result, net (129) 359,767 225,541 54,370 1,665,842 805,746 (359,638) — 2,751,499 898,394 1,665,842 Depreciation and amortization 2,131,088 635,920 496,755 82,898 1,341,687 17,053 (2,767,008) — 1,938,393 596,687 1,341,687 EBITDA 2,792,396 3,060,373 1,517,924 174,712 2,753,732 2,810,246 (5,852,769) (1,092,070) 6,164,544 3,463,336 2,753,732 December 31, 2016 Reported segments Reconciliation Additional information Raízen Raízen Comgás Radar Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Statement of profit or loss: Net sales 13,133,737 68,143,047 5,657,246 — 1,883,674 5,014,555 873 (81,276,784) (38,209) 12,518,139 7,541,792 5,014,555 Domestic market 6,106,330 68,143,047 5,657,246 — 1,447,794 4,772,057 873 (74,249,377) (38,209) 11,839,761 7,105,912 4,772,057 External market 7,027,407 — — — 435,880 242,498 — (7,027,407) — 678,378 435,880 242,498 Cost of sales (9,967,530) (64,445,939) (3,174,134) — (1,398,751) (3,769,147) (13,667) 74,413,469 38,209 (8,317,490) (4,586,551) (3,769,147) Gross profit 3,166,207 3,697,108 2,483,112 — 484,923 1,245,408 (12,794) (6,863,315) — 4,200,649 2,955,241 1,245,408 Selling expenses (732,680) (1,303,338) (670,557) — (362,045) (4,649) (291) 2,036,018 — (1,037,542) (1,032,893) (4,649) General and administrative expenses (567,400) (447,762) (332,349) — (72,567) (342,961) (252,857) 1,015,162 — (1,000,734) (570,465) (342,961) Other income (expense), net (15,249) 844,257 (26,437) — 7,523 (539) (96,849) (829,008) — (116,302) (115,764) (539) Financial results 531,049 (584,487) (263,169) — (77,301) (1,673,482) (1,147,709) 53,438 105,885 (3,055,776) (1,307,869) (1,673,482) Finance expense (918,912) (273,874) (730,422) — (49,102) (1,951,393) (1,048,324) 1,192,786 105,885 (3,673,356) (1,720,365) (1,951,393) Finance income 653,670 233,453 466,646 — 4,928 302,371 328,973 (887,123) — 1,102,918 799,912 302,371 Foreign exchange losses, net (57,951) 750,939 223,943 — 47,288 76,082 649,796 (692,988) — 997,109 1,001,581 76,082 Derivatives 854,242 (1,295,005) (223,336) — (80,415) (100,542) (1,078,154) 440,763 — (1,482,447) (1,388,997) (100,542) Interest in earnings of associates (68,641) (310) — — (9,755) 8,381 1,066,818 68,951 (1,069,884) (4,440) (12,819) 8,381 Interest in earnings of joint ventures — — — — — — 1,570,132 — — 1,570,132 1,570,132 — Income tax expense benefit (658,860) (673,099) (369,966) — (553) 34,513 310,305 1,331,959 (36,001) (61,702) (60,213) 34,513 Profit (loss) from continuing operations 1,654,426 1,532,369 820,634 — (29,775) (733,329) 1,436,755 (3,186,795) (1,000,000) 494,285 1,425,350 (733,329) Profit from discontinued operation, net of tax — — — 69,261 — — (123,386) — 18,863 (35,262) (35,261) — Total net income attributable to: Owners of the Company 1,654,338 1,476,244 514,228 21,664 (29,775) (206,694) 1,313,369 (3,130,582) (1,334,988) 277,804 1,036,086 (206,694) Non-controlling 88 56,125 306,406 47,597 — (526,635) — (56,213) 353,851 181,219 354,003 (526,635) 1,654,426 1,532,369 820,634 69,261 (29,775) (733,329) 1,313,369 (3,186,795) (981,137) 459,023 1,390,089 (733,329) Other selected data: Depreciation and amortization 2,192,019 624,395 510,957 — 88,350 1,120,019 16,007 (2,816,414) — 1,735,333 615,314 1,120,019 EBITDA 3,974,256 3,414,350 1,964,726 — 136,429 2,025,659 2,290,166 (7,388,606) (1,069,884) 5,347,096 3,408,746 2,025,659 Additions to PP&E, intangible and biological assets 2,001,509 797,009 438,366 — 41,557 1,699,226 11,356 (2,798,518) — 2,190,505 491,279 1,699,226 Reconciliation of EBITDA: Profit (loss) for the period 1,654,426 1,532,369 820,634 — (29,775) (733,329) 1,436,755 (3,186,795) (1,000,000) 494,285 1,425,350 (733,329) Income tax and social contribution 658,860 673,099 369,966 — 553 (34,513) (310,305) (1,331,959) 36,001 61,702 60,213 (34,513) Financial result, net (531,049) 584,487 263,169 — 77,301 1,673,482 1,147,709 (53,438) (105,885) 3,055,776 1,307,869 1,673,482 Depreciation and amortization 2,192,019 624,395 510,957 — 88,350 1,120,019 16,007 (2,816,414) — 1,735,333 615,314 1,120,019 EBITDA 3,974,256 3,414,350 1,964,726 — 136,429 2,025,659 2,290,166 (7,388,606) (1,069,884) 5,347,096 3,408,746 2,025,659 December 31, 2015 Reported segments Reconciliation Additional information Raízen Raízen Comgás Radar Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Statement of profit or loss: Net sales 11,080,849 61,412,966 6,597,017 — 1,751,728 4,037,923 436 (72,493,815) (31,568) 12,355,536 8,349,181 4,037,923 Domestic market 4,438,148 61,412,966 6,597,017 — 1,385,188 3,842,124 436 (65,851,114) (31,568) 11,793,197 7,982,641 3,842,124 External market 6,642,701 — — — 366,540 195,799 — (6,642,701) — 562,339 366,540 195,799 Cost of sales (9,148,101) (58,196,255) (4,580,204) — (1,322,326) (2,771,881) (2,810) 67,344,356 31,568 (8,645,653) (5,905,340) (2,771,881) Gross profit 1,932,748 3,216,711 2,016,813 — 429,402 1,266,042 (2,374) (5,149,459) — 3,709,883 2,443,841 1,266,042 Selling expenses (616,915) (1,188,549) (627,519) — (291,649) 18,440 — 1,805,464 — (900,728) (919,166) 18,440 General and administrative expenses (518,848) (394,570) (332,763) — (77,666) (311,288) (189,949) 913,418 — (911,666) (565,105) (311,288) Other income (expense), net (19,147) 294,784 (7,901) — 2,195 60,298 197,726 (275,637) — 252,318 192,020 60,298 Financial results (624,695) (124,598) (181,889) — (109,860) (1,166,553) (781,522) 749,293 55,358 (2,184,466) (1,147,892) (1,166,553) Finance expense (919,994) (170,560) (409,768) — (120,325) (1,261,452) (919,463) 1,090,554 73,691 (2,637,317) (1,395,741) (1,261,452) Finance income 650,446 173,477 247,047 — 4,870 164,675 178,355 (823,923) (18,333) 576,614 411,838 164,675 Foreign exchange losses, net (1,031,777) (415,983) 126,282 — (10,213) (190,410) (671,717) 1,447,760 — (746,058) (623,164) (190,410) Derivatives 676,630 288,468 (145,450) — 15,808 120,634 631,303 (965,098) — 622,295 459,175 120,634 Interest in earnings of associates (42,967) 8,893 — — (11,596) 11,164 703,315 34,074 (694,905) 7,978 (3,185) 11,164 Interest in earnings of joint ventures — — — — — — 695,165 — — 695,165 695,165 — Income tax expense benefit 40,328 (536,540) (248,355) — 12,693 (35,988) 320,882 496,212 (18,822) 30,410 85,219 (35,988) Profit (loss) from continuing operations 150,504 1,276,131 618,386 — (46,481) (157,885) 943,243 (1,426,635) (658,369) 698,894 780,897 (157,885) Profit from discontinued operation, net of tax — — — 100,867 — — 38,915 — (38,915) 100,867 100,867 — Total net income attributable to: Owners of the Company 150,504 1,237,984 618,386 100,867 (46,481) (30,030) 982,158 (1,388,488) (1,219,182) 405,718 580,086 (30,030) Non-controlling — 38,147 — — — (127,855) — (38,147) 521,898 394,043 301,678 (127,855) 150,504 1,276,131 618,386 100,867 (46,481) (157,885) 982,158 (1,426,635) (697,284) 799,761 881,764 (157,885) Other selected data: Depreciation and amortization 2,057,365 579,603 481,566 — 75,077 616,527 4,677 (2,636,968) — 1,177,847 561,042 616,527 EBITDA 2,792,236 2,516,872 1,530,196 — 125,763 1,661,183 1,408,560 (5,309,108) (694,905) 4,030,797 2,404,612 1,661,183 Additions to PP&E, intangible and biological assets 1,776,372 797,299 521,215 — 43,464 1,405,478 42,061 (2,573,671) — 2,012,218 608,667 1,405,478 Reconciliation of EBITDA: Profit (loss) for the period 150,504 1,276,131 618,386 — (46,481) (157,885) 943,243 (1,426,635) (658,369) 698,894 780,897 (157,885) Income tax and social contribution (40,328) 536,540 248,355 — (12,693) 35,988 (320,882) (496,212) 18,822 (30,410) (85,219) 35,988 Financial result, net 624,695 124,598 181,889 — 109,860 1,166,553 781,522 (749,293) (55,358) 2,184,466 1,147,892 1,166,553 Depreciation and amortization 2,057,365 579,603 481,566 — 75,077 616,527 4,677 (2,636,968) — 1,177,847 561,042 616,527 EBITDA 2,792,236 2,516,872 1,530,196 — 125,763 1,661,183 1,408,560 (5,309,108) (694,905) 4,030,797 2,404,612 1,661,183 December 31, 2017 Reported segments Reconciliation Additional information Statement of financial position: Raízen Raízen Comgás Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Cash and cash equivalents 2,069,357 1,221,890 1,727,521 192,115 179,909 2,455,632 (3,291,247) — 4,555,177 3,150,328 179,909 Marketable securities — — 509,544 5,439 3,153,160 185,200 — — 3,853,343 700,035 3,153,160 Trade receivables 688,235 2,679,114 640,682 310,006 371,718 14 (3,367,349) — 1,322,420 950,701 371,718 Derivative financial instruments 453,775 88,496 458,476 2,581 110,107 591,049 (542,271) — 1,162,213 1,052,105 110,107 Inventories 2,804,223 2,416,833 76,548 301,850 282,291 2,372 (5,221,056) — 663,061 380,770 282,291 Other financial assets 476,181 — — — — 1,340,000 (476,181) — 1,340,000 1,686,718 — Other current assets 2,114,733 1,406,945 155,815 98,419 438,369 900,345 (3,521,678) (566,122) 1,026,826 626,672 438,369 Other non-current 3,373,565 1,335,986 356,962 70,055 2,770,618 1,100,740 (4,709,551) (1,230) 4,297,145 1,521,810 2,770,618 Investments in associates 348,523 — — 12,113 41,930 11,862,366 (348,523) (11,615,067) 301,342 259,412 41,930 Investments in joint ventures — — — — — 8,447,799 — — 8,447,799 8,447,799 — Biological assets 880,668 — — — — — (880,668) — — — — Property, plant and equipment 10,753,205 2,329,858 — 270,229 11,266,278 145,068 (13,083,063) — 11,681,575 412,325 11,266,278 Intangible assets and goodwill 3,669,903 4,600,777 8,471,087 873,924 7,622,969 5,630 (8,270,680) — 16,973,610 9,350,598 7,622,969 Loans, borrowings and debentures (10,853,768) (2,741,312) (4,212,504) (589,292) (9,670,946) (7,216,204) 13,595,080 — (21,688,946) (9,674,994) (9,670,946) Derivative financial instruments (250,033) (218,888) — (8,293) — (106,792) 468,921 — (115,085) (114,531) — Trade payables (1,341,867) (2,124,538) (1,444,835) (353,474) (628,597) (7,089) 3,466,405 — (2,433,995) (1,805,385) (628,597) Real estate credit certificates — — — — (86,745) — — — (86,745) — (86,745) Employee benefits payable (356,155) (94,158) (59,059) (34,125) (166,864) (31,032) 450,313 — (291,080) (124,017) (166,864) Preferred shareholders payable in subsidiaries — — — — — (1,442,679) — — (1,442,679) (1,442,679) — Lease — — — — (944,138) — — — (944,138) — (944,138) Other current liabilities (1,412,872) (1,387,037) (358,430) (237,302) (778,049) (1,237,815) 2,799,909 567,352 (2,044,244) (1,449,477) (778,049) Other non-current (1,345,322) (4,392,359) (1,782,718) (212,710) (5,938,422) (1,663,907) 5,737,681 79,571 (9,518,186) (3,630,926) (5,938,422) Total assets (net of liabilities) allocated by segment 12,072,351 5,121,607 4,539,089 701,535 8,023,588 15,330,697 (17,193,958) (11,535,496) 17,059,413 10,297,264 8,023,588 Total assets 27,632,368 16,079,899 12,396,635 2,136,731 26,237,349 27,036,215 (43,712,267) (12,182,419) 55,624,511 28,539,273 26,237,349 Equity attributable to owners of the Company 12,073,314 4,888,966 4,539,089 701,535 2,211,005 15,330,321 (16,962,280) (16,743,193) 6,038,757 9,446,669 2,211,005 Non-controlling (963) 232,641 — — 5,812,583 376 (231,678) 5,207,697 11,020,656 850,595 5,812,583 Total shareholders’ equity 12,072,351 5,121,607 4,539,089 701,535 8,023,588 15,330,697 (17,193,958) (11,535,496) 17,059,413 10,297,264 8,023,588 December 31, 2016 Reported segments Reconciliation Additional information Statement of financial position: Raízen Raízen Comgás Moove Logistics Cosan Deconsolidated Segment Total Cosan S.A Cosan Cash and cash equivalents 2,787,588 757,140 2,108,253 203,855 260,542 1,926,938 (3,544,728) — 4,499,588 3,990,930 260,542 Marketable securities — — 202,568 10,958 920,413 157,641 — — 1,291,580 371,167 920,413 Trade receivables 682,813 2,518,713 513,423 240,059 431,461 487 (3,201,526) — 1,185,430 753,969 431,461 Derivative financial instruments 1,243,260 178,060 437,137 — 3,669 310,274 (1,421,320) — 751,080 747,411 3,669 Inventories 2,293,492 2,108,825 114,745 228,941 284,579 2,487 (4,402,317) — 630,752 346,173 284,579 Other financial assets 711,453 — — — — 70,487 (711,453) (70,487) — 70,487 — Assets held for sale — — — — 39,907 — — 39,907 — 39,907 Other current assets 3,030,674 1,456,418 80,758 141,972 382,551 658,550 (4,487,092) (107,927) 1,155,904 793,861 382,551 Other non-current 2,852,423 1,089,809 307,306 26,036 2,549,631 1,436,632 (3,942,232) (33,225) 4,286,380 1,761,857 2,549,631 Investments in associates 393,159 — — 19,400 46,847 11,153,390 (393,159) (10,932,690) 286,947 240,100 46,847 Investments in joint ventures — — — — — 8,506,395 — — 8,506,395 8,506,395 — Biological assets 1,119,623 — — — — — (1,119,623) — — — — Investment property 10,525,166 2,379,438 — 238,346 10,337,119 150,983 (12,904,604) — 10,726,448 389,329 10,337,119 Intangible assets and goodwill 3,224,303 4,532,282 8,550,984 770,118 7,781,289 7,048 (7,756,585) — 17,109,439 9,328,150 7,781,289 Loans, borrowings and debentures (11,556,950) (1,043,995) (4,070,076) (471,661) (8,523,175) (5,273,585) 12,600,945 — (18,338,497) (9,138,129) (8,523,175) Derivative financial instruments (789,193) (648,070) — (35,155) (12,303) (248,386) 1,437,263 — (295,844) (283,541) (12,303) Trade payables (1,147,089) (1,148,013) (1,226,634) (232,690) (565,539) (8,247) 2,295,102 — (2,033,110) (1,467,570) (565,539) Real estate credit certificates — — — — (195,745) — — — (195,745) — (195,745) Employee benefits payable (314,989) (92,573) (63,904) (30,187) (117,149) (26,919) 407,562 — (238,159) (121,009) (117,149) Preferred shareholders payable in subsidiaries — — — — — (1,769,427) — — (1,769,427) (1,769,427) — Leases — — — — (1,397,543) — — — (1,397,543) — (1,397,543) Other current liabilities (1,507,193) (2,245,227) (211,900) (168,995) (663,083) (407,835) 3,752,420 116,036 (1,335,777) (662,235) (663,083) Other non-current (1,367,686) (4,714,035) (1,549,441) (132,414) (5,881,195) (1,408,841) 6,081,721 115,892 (8,855,999) (3,065,579) (5,881,195) Total assets (net of liabilities) allocated by segment 12,180,854 5,128,772 5,193,219 808,583 5,682,276 15,238,072 (17,309,626) (10,912,401) 16,009,749 10,792,339 5,682,276 Total assets 28,863,954 15,020,685 12,315,174 1,879,685 23,038,008 24,381,312 (43,884,639) (11,144,329) 50,469,850 27,299,829 23,038,008 Equity attributable to owners of the Company 12,181,817 4,920,333 5,193,219 808,583 1,540,225 15,238,072 (17,102,150) (16,507,636) 6,272,463 8,965,606 1,540,225 Non-controlling (963) 208,439 — — 4,142,051 — (207,476) 5,595,235 9,737,286 1,826,733 4,142,051 Total shareholders’ equity 12,180,854 5,128,772 5,193,219 808,583 5,682,276 15,238,072 (17,309,626) (10,912,401) 16,009,749 10,792,339 5,682,276
Summary of Net Sales by Segment	Net sales by segment: December 31, December 31, December 31, Reported segment Raízen Energia Ethanol 6,550,652 6,480,409 5,557,298 Sugar 5,377,351 5,794,771 4,671,006 Cogeneration 884,300 520,468 554,876 Other 340,375 338,089 297,669 13,152,678 13,133,737 11,080,849 Raízen Combustíveis Fuels 72,789,148 68,143,047 61,412,966 72,789,148 68,143,047 61,412,966 Comgás Industrial 3,494,396 3,640,921 4,206,946 Residential 849,723 793,335 677,693 Thermogeneration — 116,419 511,942 Cogeneration 229,716 216,032 271,641 Automotive 224,203 205,986 197,262 Commercial 320,049 238,390 286,491 Construction revenue 351,193 339,025 408,086 Other 68,577 107,138 36,956 5,537,857 5,657,246 6,597,017 Moove Finished goods 1,876,935 1,642,899 1,514,005 Basic oil 220,515 219,092 222,009 Other 32,072 21,683 15,714 2,129,522 1,883,674 1,751,728 Logistics North operations 4,439,766 3,651,455 2,925,113 South operations 1,283,085 1,097,700 888,502 Container operations 223,498 265,400 224,308 5,946,349 5,014,555 4,037,923 Reconciliation Cosan Corporate 3,441 873 436 IFRS 11—Deconsolidated of adjustments/eliminations joint ventures and eliminations (85,976,532) (81,314,993) (72,525,383) Total 13,582,463 12,518,139 12,355,536

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Cash and Cash Equivalents	December 31, December 31, Cash and bank deposits 53,525 376,029 Savings account 2,115,562 409,333 Financial investments 2,386,090 3,714,226 4,555,177 4,499,588
Summary of Financial Investments	Financial investments are composed as follows: December 31, December 31, Investment fund Repurchase agreements 1,474,509 2,840,760 Bank certificate of deposits—CDB 377,605 363,147 1,852,114 3,203,907 Bank investments Repurchase agreements 160,124 26,719 Bank certificate of deposits—CDB 367,988 468,384 Other 5,864 15,216 533,976 510,319 2,386,090 3,714,226

Marketable securities and Res45

Marketable securities and Restricted cash (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Marketable Securities	Marketable securities December 31, December 31, Government security (i) 3,640,726 1,004,388 Bank certificate of deposits—CDB (ii) 212,617 287,192 3,853,343 1,291,580 (i) Sovereign debt securities have stated interest connected to SELIC and mature in two to five years. (ii) Bank certificates of deposits classified as held-for-trading
Summary of Restricted Cash	Marketable securities December 31, December 31, Government security (i) 3,640,726 1,004,388 Bank certificate of deposits—CDB (ii) 212,617 287,192 3,853,343 1,291,580 Restricted cash December 31, December 31, Investments linked to loans 93,251 63,474 Securities pledged as collateral 132,383 137,525 225,634 200,999

Trade receivables (Tables)

Trade receivables (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary of Trade Receivables	December 31, December 31, Domestic – Brazilian Reais 1,388,837 1,248,270 Export – Foreign currency 54,635 27,446 Allowance for doubtful accounts (121,052) (90,286) 1,322,420 1,185,430 Current 1,277,766 1,130,624 Non-current 44,654 54,806
Summary of Ageing of Trade Receivables	The ageing of trade receivables is as follows: December 31, December 31, Not overdue 1,033,076 1,068,230 Overdue: From 1 to 30 days 160,654 81,012 From 31 to 60 days 26,881 18,323 From 61 to 90 days 64,947 7,411 More than 90 days 157,914 100,740 (-) Allowance for doubtful accounts (121,052) (90,286) 1,322,420 1,185,430
Summary of Changes in Allowance for Doubtful Accounts	Changes in the allowance for doubtful accounts are as follows: January 1, 2016 (63,431) Provision (34,511) Reversal 7,656 December 31, 2016 (90,286) Provision (38,809) Reversal 8,043 December 31, 2017 (121,052)

Other current tax receivables (

Other current tax receivables (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary of Other Current Tax Receivables	December 31, December 31, ICMS—State VAT 477,160 422,627 ICMS CIAP—State VAT (i) 214,745 185,707 Credit installment 38,926 36,708 PIS—Revenue tax 73,214 48,220 COFINS—Revenue tax 278,512 209,700 Other 23,673 15,743 1,106,230 918,705 Current 327,410 178,856 Non-Current 778,820 739,849 (i) ICMS – Tax credit arising from acquisition of fixed assets.

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary of Inventories	December 31, December 31, Finished goods 298,860 223,608 Raw material for construction process 53,213 73,527 Fuels and lubricants 4,207 7,397 Spare parts and accessories 244,256 244,453 Warehouse and others 62,525 81,767 663,061 630,752

Related parties (Tables)

Related parties (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary of Receivables from and Payables to Related Parties	a) Receivables from and payables to related parties: December 31, December 31, Current Asset Commercial operation Raízen Energia S.A. (i) 22,283 37,249 Aguassanta Participações S.A. 17 6,342 Radar Propriedades Agrícolas S.A. — 517 Raízen Combustíveis S.A. (i) 6,094 4,206 Other 1,665 531 30,059 48,845 Corporate operation / Agreements Raízen Energia S.A. (i) — 9,672 30,059 58,517 Non-current Receivables under the framework agreement Janus Brasil Participações S.A 30,423 28,705 Raízen Energia S.A. (i) 87,969 114,473 Raízen Combustíveis S.A. (i) 18,086 136,478 143,178 Financial and corporation operations Rezende Barbosa (ii) 31,444 38,944 Other 1,833 1,618 33,277 40,562 169,755 183,740 Current liabilities Corporate operations Raízen Energia S.A. (i) 198,198 160,030 Raízen Combustíveis S.A. (i) 128,189 75,624 Other 1,876 1,427 328,263 237,081
Summary of Related Party Transactions	b) Related party transactions: December 31, December 31, December 31, Sales of goods and services Raízen Combustíveis S.A 154,104 135,581 98,235 Raízen Energia S.A. 411,443 416,507 353,265 Others 8,381 — — 573,928 552,088 451,500 Purchase of goods / Inputs Raízen Energia S.A. (1,347 ) (1,703 ) (2,431 ) Raízen Combustíveis S.A. (1,006,515 ) (817,198 ) (445,123 ) (1,007,862 ) (818,901 ) (447,554 ) Discontinued operation Raízen Energia S.A. — 57,007 58,508 — 57,007 58,508 Shared expense Raízen Energia S.A. (i) (70,914 ) (72,597 ) (41,483 ) (70,914 ) (72,597 ) (41,483 ) Financial result Usina Santa Luiza (378 ) (180 ) — Raízen Energia S.A. 7,727 2,441 2,440 Other (iii) 3 (8 ) (190 ) 7,352 2,253 2,250
Summary of Officers' and Directors' Compensation	c) Officers’ and directors’ compensation December 31, December 31, December 31, Short-term benefits to officers and directors 76,976 146,469 79,620 Post-employment benefits 934 918 339 Other long-term benefits 664 533 — Benefits from termination of employment contract 635 2,367 — Share-based payment transactions 63,658 11,621 12,661 142,867 161,908 92,620

Investments in associates (Tabl

Investments in associates (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary of Information in Associates of Company and Company's Ownership	a) Information in associates of the Company and the Company´s ownership: Shares Shares held Cosan Economic Tellus Brasil Participações S.A. 65,957,282 33,638,214 51.00 % 5.00 % Novvi Limited Liability Company 620,002 200,000 32.26 % 32.26 % Janus Brasil Participações S.A. 1,907,000 934,430 51.00 % 5.00 % Radar Propriedades Agrícolas S.A. 1,735,703 531,125 51.00 % 3.00 % Radar II Propriedades Agrícolas S.A. 81,440,221 24,920,708 51.00 % 3.00 % Usina Santa Luiza S.A. 28,553,200 9,516,782 33.33 % 33.33 % January 1, Interest in Other Dividends Capital Other December 31, Investments in associates Tellus Brasil Participações S.A. 97,002 4,972 — (3,251 ) — — 98,723 Novvi Limited Liability Company 18,838 (7,665 ) 583 — — — 11,756 Janus Brasil Participações S.A. 33,998 3,014 3,181 (1,840 ) 13,073 — 51,426 Radar Propriedades Agrícolas S.A. 55,148 3,128 232 (976 ) — — 57,532 Radar II Propriedades Agrícolas S.A. 30,537 1,704 46 (1,161 ) — — 31,126 Usina Santa Luiza S.A. — 8,979 — — 1,433 (6,023 ) 4,389 Other 51,424 3,030 — (9,002 ) — 938 46,390 Total 286,947 17,162 4,042 (16,230 ) 14,506 (5,085 ) 301,342 January 1, Interest in Reclassification from non-current Other Dividends Capital Other December 31, Investments in associates Tellus Brasil Participações S.A. 99,638 5 — — (2,641 ) — — 97,002 Novvi Limited Liability Company 6,783 (8,917 ) — — — 20,972 — 18,838 Janus Brasil Participações S.A. 23,713 3,938 — (90 ) (1,393 ) 7,830 — 33,998 Radar Propriedades Agrícolas S.A. — (1,013 ) 56,161 — — — — 55,148 Radar II Propriedades Agrícolas S.A. — 90 29,907 — — — 540 30,537 Other 54,242 1,457 — — (5,933 ) — 1,658 51,424 Total 184,376 (4,440 ) 86,068 (90 ) (9,967 ) 28,802 2,198 286,947
Summary of Financial Information of Associates	Financial information of associates: December 31, 2017 Assets Liabilities Shareholders’ Profit or Tellus Brasil Participações S.A. 2,029,201 (99,135 ) (1,930,066 ) 97,044 Janus Brasil Participações S.A. 1,753,327 (162,531 ) (1,590,796 ) 116,357 Radar Propriedades Agrícolas S.A. 2,362,536 (63,915 ) (2,298,621 ) 125,441 Radar II Propriedades Agrícolas S.A. 1,026,024 (53 ) (1,025,971 ) 56,197 Novvi Limited Liability Company 42,739 (7,095 ) (35,644 ) (24,415 ) December 31, 2016 Assets Liabilities Shareholders’ Profit or Tellus Brasil Participações S.A. 1,351,229 (137,817 ) (1,213,412 ) 25,240 Janus Brasil Participações S.A. 1,981,815 (86,357 ) (1,895,458 ) 61,475 Radar Propriedades Agrícolas S.A. 2,272,186 (76,967 ) (2,195,219 ) 6,277 Radar II Propriedades Agrícolas S.A. 1,025,099 (7,197 ) (1,017,902 ) 33,151 Novvi Limited Liability Company 31,667 (5,362 ) (26,305 ) (7,538 )
Summary of Non-controlling Interests in Subsidiaries	b) Information in the non-controlling Shares issued by Shares held by non-controlling Non-controlling Cosan S.A. 407,904,353 169,782,728 41.62 % Cosan Logística S.A. 463,224,241 127,088,597 27.44 % Companhia de Gás de São Paulo—Comgás 130,038,279 26,171,755 20.13 % Rumo S.A. 1,559,015,898 1,088,431,798 69.82 % Logispot Armazéns Agrícolas S.A. 2,040,816 1,000,000 49.00 % January 1, 2017 Interest in Sales or Other Dividends Capital Other December 31, Cosan S.A. 3,343,719 499,455 148,465 66,612 (274,177 ) — 10,976 3,795,050 Cosan Logística S.A. 424,784 (21,840 ) (6,026 ) 124 — 209,786 456 607,284 Companhia de Gás de São Paulo—Comgás 1,826,733 195,206 (753,019 ) (3,130 ) (428,603 ) — 13,408 850,595 Rumo S.A. 4,105,962 (182,997 ) (33,281 ) 999 (5,049 ) 1,843,176 3,953 5,732,763 Logispot Armazéns Agrícolas S.A. 36,088 (1,500 ) — — — — — 34,588 Other — 6,952 — — (19,395 ) — 12,819 376 Total 9,737,286 495,276 (643,861 ) 64,605 (727,224 ) 2,052,962 41,612 11,020,656 January 1, Interest in Sales or Other Dividends Capital Incorporation Other December 31, Cosan S.A. 3,274,913 415,177 — 33,618 (330,431 ) — — (49,558 ) 3,343,719 Cosan Logística S.A. 409,051 (61,325 ) — 428 — 139,556 — (62,926 ) 424,784 Companhia de Gás de São Paulo—Comgás 2,109,567 313,207 — (20,913 ) (563,371 ) — — (11,757 ) 1,826,733 Rumo Logística Operadora Multimodal S.A. 2,866,244 (525,888 ) — 4,816 — 1,846,052 (4,105,962 ) (85,262 ) — Rumo S.A. — — — — — — 4,105,962 — 4,105,962 Logispot Armazéns Agrícolas S.A. 36,835 (747 ) — — — — — — 36,088 Radar Propriedades Agrícolas S.A. 1,728,749 37,828 (1,766,959 ) 382 — — — — — Radar II Propriedades Agrícolas S.A. 349,022 10,547 (359,607 ) 38 — — — — — Elimination of participation Radar II in Radar (498,850 ) (7,580 ) 506,430 — — — — — — Total 10,275,531 181,219 (1,620,136 ) 18,369 (893,802 ) 1,985,608 — (209,503 ) 9,737,286
Summary of Financial Statements	Summarized balance sheet: Cosan S.A. Cosan Logística S.A. Companhia de Gás de São Rumo S.A December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31, Current Assets 2,439,746 1,886,852 7,112 7,278 3,292,492 3,003,846 581,296 324,390 Liabilities (1,074,408 ) (472,635 ) (3,625 ) (2,176 ) (3,126,675 ) (1,980,304 ) (585,226 ) (1,086,631 ) Net current assets (liabilities) 1,365,338 1,414,217 3,487 5,102 165,817 1,023,542 (3,930 ) (762,241 ) Non-current Assets 14,154,927 14,158,798 2,207,520 1,535,123 9,104,142 9,311,327 10,239,474 9,421,556 Liabilities (6,073,595 ) (6,607,409 ) — — (4,730,870 ) (5,141,649 ) (2,484,084 ) (3,254,620 ) Net non-current 8,081,332 7,551,389 2,207,520 1,535,123 4,373,272 4,169,678 7,755,390 6,166,936 Equity 9,446,670 8,965,606 2,211,007 1,540,225 4,539,089 5,193,220 7,751,460 5,404,695 Summarized statement of profit or loss and other comprehensive income: Cosan S.A. Cosan Logística S.A. December 31, December 31, December 31, December 31, December 31, December 31, Profit (loss) before taxes 1,606,191 754,717 280,848 (78,218 ) (206,412 ) (25,841 ) Income tax (expenses) benefit (290,867 ) 357,425 260,320 (1,297 ) (282 ) (4,189 ) Profit (loss) from discontinued operation — (76,057 ) 38,915 — — — Profit (loss) for the year 1,315,324 1,036,085 580,083 (79,515 ) (206,694 ) (30,030 ) Other comprehensive income 179,645 (111,232 ) (359,989 ) 394 1,276 3,404 Total comprehensive income (loss) 1,494,969 924,853 220,094 (79,121 ) (205,418 ) (26,626 ) Comprehensive income attributable to non-controlling 622,254 348,764 80,328 (21,707 ) (56,515 ) (9,780 ) Dividends paid (376,679 ) (866,834 ) (272,330 ) — — — Companhia de Gás de São Paulo – Comgás Rumo S.A December 31, December 31, December 31, December 31, December 31, December 31, Net sales 5,537,857 5,657,246 6,597,017 734,840 40,759 903,930 Profit (loss) before taxes 795,629 1,312,517 866,742 (293,290 ) (1,137,856 ) (182,164 ) Income tax (expenses) benefit (235,972 ) (411,418 ) (248,354 ) 32,483 74,626 23,757 Profit (loss) for the year 559,657 901,099 618,388 (260,807 ) (1,063,230 ) (158,407 ) Other comprehensive income (15,585 ) (56,012 ) 2,277 1,383 4,746 12,966 Total comprehensive income (loss) 544,072 845,087 620,665 (259,424 ) (1,058,484 ) (145,441 ) Comprehensive income attributable to non-controlling 109,501 315,555 240,011 (185,566 ) (758,192 ) (107,248 ) Dividends paid 1,121,407 (1,369,456 ) (129,253 ) — — (300,000 ) Summarized statements of cash flows (i) Cosan S.A. Cosan Logística S.A. December 31, December 31, December 31, December 31, December 31, December 31, Net cash generated by (used in) operating activities 98,643 (415,565 ) (490,411 ) (3,481 ) (3,992 ) 9,668 Net cash generated by (used in) investing activities 1,126,170 2,032,424 748,456 (748,482 ) (757,768 ) 199,897 Net cash provided by (used in) financing activities (2,147,738 ) (1,280,978 ) 97,000 753,853 587,915 (36,718 ) Increase (decrease) in cash and cash equivalents (922,925 ) 335,881 355,045 1,890 (173,845 ) 172,847 Cash and cash equivalents at the beginning of year 1,066,930 731,049 376,004 15 173,860 1,013 Cash and cash equivalents at the end of year 144,005 1,066,930 731,049 1,905 15 173,860 Companhia de Gás de São Paulo – Comgás Rumo S.A. December 31, December 31, December 31, December 31, December 31, December 31, Cash generated from operations 1,701,783 2,158,498 2,224,752 (529,337 ) 558,205 (88,190 ) Income taxes paid (64,680 ) (70,774 ) (86,693 ) — — — Net cash generated by operating activities 1,637,103 2,087,724 2,138,059 (529,337 ) 558,205 (88,190 ) Net cash (used in) generated by investing activities (634,776 ) (637,013 ) (521,313 ) (1,434,807 ) (761,601 ) (336,019 ) Net cash provided by (used in) financing activities (1,383,142 ) (1,310,018 ) (622,810 ) 1,962,035 202,912 398,093 Increase (decrease) in cash and cash equivalents (380,815 ) 140,693 993,936 (2,109 ) (484 ) (26,116 ) Cash and cash equivalents at the beginning of year 2,108,336 1,967,643 973,707 3,039 3,523 29,639 Cash and cash equivalents at the end of year 1,727,521 2,108,336 1,967,643 930 3,039 3,523 (i) Information presented for subsidiaries with significant non-controlling

Investments in joint ventures (

Investments in joint ventures (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary of Changes to Investments in Joint Ventures	Changes to investments in joint ventures were as follows: Raízen Raízen Total Shares issued by the joint venture 3,303,168,484 5,902,595,634 Shares held by Cosan 1,651,584,242 2,951,297,817 Cosan ownership interest 50% 50% January 1, 2016 3,204,834 5,032,356 8,237,190 Interest in earnings of joint ventures 737,599 832,533 1,570,132 Other comprehensive income 22,949 35,467 58,416 Interest on capital (58,500 ) (100,000 ) (158,500 ) Dividends (716,060 ) (484,783 ) (1,200,843 ) December 31, 2016 3,190,822 5,315,573 8,506,395 Interest in earnings of joint ventures 694,015 291,075 985,090 Other comprehensive income (5,349 ) 209,412 204,063 Interest on capital (42,000 ) — (42,000 ) Dividends (651,500 ) (554,249 ) (1,205,749 ) December 31, 2017 3,185,988 5,261,811 8,447,799

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2017
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Schedule of Property Plant and Equipment	Land, Machinery, Railcars and Permanent Construction Other Total Cost At January 1, 2016 859,957 663,223 4,235,037 3,568,597 824,034 467,090 10,617,938 Additions — 1,933 23,965 46,010 1,864,015 39,375 1,975,298 Disposals (3,322 ) (1,242 ) (823 ) (7,409 ) (3,698 ) (24,970 ) (41,464 ) Transfers 190,537 58,491 1,012,290 867,658 (1,975,108 ) (154,123 ) (255 ) Business combinations (3,137 ) (5,952 ) — — — 17 (9,072 ) Discontinued operation (598 ) (143 ) — — (663 ) (1,028 ) (2,432 ) At December 31, 2016 1,043,437 716,310 5,270,469 4,474,856 708,580 326,361 12,540,013 Additions 38 5,911 14,835 3,729 2,171,507 1,296 2,197,316 Disposals (2,239 ) (106,088 ) (125,206 ) (3,695 ) 25,350 (10,066 ) (221,944 ) Transfers 28,859 255,398 935,497 661,226 (1,919,335 ) 5,249 (33,106 ) Business combinations — 2,867 — — — 17,736 20,603 At December 31, 2017 1,070,095 874,398 6,095,595 5,136,116 986,102 340,576 14,502,882 Depreciation At January 1, 2016 (118,056 ) (218,925 ) (248,686 ) (209,308 ) — (17,076 ) (812,051 ) Additions (44,246 ) (65,671 ) (498,764 ) (328,856 ) — (80,483 ) (1,018,020 ) Disposals 431 127 440 3,048 — 19,391 23,437 Transfers (94,165 ) (3,373 ) 4,713 (7,112 ) — 92,291 (7,646 ) Discontinued operation 143 97 — — — 475 715 At December 31, 2016 (255,893 ) (287,745 ) (742,297 ) (542,228 ) — 14,598 (1,813,565 ) Additions (41,343 ) (135,580 ) (643,683 ) (395,677 ) — (16,700 ) (1,232,983 ) Disposals 234 93,592 99,753 749 — 5,066 199,394 Transfers (497 ) (14,413 ) 40,576 (12,621 ) — 12,802 25,847 At December 31, 2017 (297,499 ) (344,146 ) (1,245,651 ) (949,777 ) — 15,766 (2,821,307 ) At December 31, 2016 787,544 428,565 4,528,172 3,932,628 708,580 340,959 10,726,448 At December 31, 2017 772,596 530,252 4,849,944 4,186,339 986,102 356,342 11,681,575 (i) Leasehold improvements and finance leases included. (ii) On December 31, 2017, wagons and locomotives in the amount of R$ 743,203 (R$ 201,678 on December 31, 2016) were placed on bail to guarantee bank loans (Note 17).

Intangible assets and goodwill

Intangible assets and goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary Intangible Assets and Goodwill	Goodwill Concession Operating Trademarks Customer Other Total Cost: At January 1, 2016 713,291 16,664,047 399,350 252,474 940,470 402,378 19,372,010 Additions — 382,788 26,552 — 65,735 22,141 497,216 Disposals — (189,849 ) — — (65,694 ) (62,548 ) (318,091 ) Transfers — (1,697 ) 9,722 — 343 17,094 25,462 Business combination 1,968 57,217 — — 5,970 — 65,155 Discontinued operation — — — — — (2,396 ) (2,396 ) At December 31, 2016 715,259 16,912,506 435,624 252,474 946,824 376,669 19,639,356 Additions — 361,946 — — 65,813 47,433 475,192 Disposals — (182,339 ) — — (11,554 ) (4,221 ) (198,114 ) Transfers — 341,154 — — (11,696 ) (2,232 ) 327,226 Business combination (i) 136,626 — — — — 9,299 145,925 At December 31, 2017 851,885 17,433,267 435,624 252,474 989,387 426,948 20,389,585 Amortization At January 1, 2016 — (1,011,806 ) (159,004 ) (159,789 ) (575,411 ) (156,311 ) (2,062,321 ) Additions — (483,580 ) (11,743 ) (22,827 ) (151,893 ) (60,340 ) (730,383 ) Disposals — 175,435 — — 58,609 62,525 296,569 Transfers — (29 ) (30,129 ) — — (4,238 ) (34,396 ) Discontinued operation — — — — — 614 614 At December 31, 2016 — (1,319,980 ) (200,876 ) (182,616 ) (668,695 ) (157,750 ) (2,529,917 ) Additions — (490,025 ) (11,740 ) (22,827 ) (127,584 ) (52,266 ) (704,442 ) Disposals — 143,331 — — 8,132 4,218 155,681 Transfers — (337,983 ) — — 721 (35 ) (337,297 ) At December 31, 2017 — (2,004,657 ) (212,616 ) (205,443 ) (787,426 ) (205,833 ) (3,415,975 ) At December 31, 2016 715,259 15,592,526 234,748 69,858 278,129 218,919 17,109,439 At December 31, 2017 851,885 15,428,610 223,008 47,031 201,961 221,115 16,973,610 (i) On October 13, 2017, Cosan, through its subsidiary Comma, acquired 100% of the common shares of Stanbridge for the price of R$ 204,767, generating an addition to the segment’s goodwill of Lubricants of R$ 136,626. The consideration transferred, net of cash received, totaled R$ 176,540.
Summary Intangible Assets (Excluding Goodwill)	Intangible assets (excluding goodwill) Annual rate of amortization—% December 31, December 31, Gas distribution concession—Comgás (i) Concession term 8,197,514 8,240,521 Concession rights—Rumo (ii) Concession term 7,231,096 7,352,005 15,428,610 15,592,526 Operating license for port terminal (iii) 4.00 223,008 234,748 Trademarks Mobil 10.00 22,827 45,654 Comma — 24,204 24,204 47,031 69,858 Relationship with customers: Comgás 20.00 174,458 233,971 Lubricants 6.00 27,503 44,158 201,961 278,129 Other Software license 20.00 167,520 146,210 Other 53,595 72,709 221,115 218,919 Total 16,121,725 16,394,180 (i) Refers to the intangible asset for the public gas distribution service concession, which represents the right to charge users for the supply of gas, comprised of: (i) the concession rights recognized in the business combination and (ii) concession assets; (ii) Refers to the concession right agreement of Rumo Malha Norte, which will be amortized until the end of the concession in 2079; (iii) Port operating license and customer relationships of Rumo, from the business combinations.
Summary of Combined Carrying Amounts of Goodwill Allocated to Cash Generating Units	The combined carrying amounts of goodwill allocated to each cash-generating unit are as follows: Consolidated December 31, December 31, Moove cash generating unit 751,391 614,765 Cosan cash-generating unit other business 43 43 Total goodwill 751,434 614,808

Loans, borrowings and debentu54

Loans, borrowings and debentures (Tables)	12 Months Ended
	Dec. 31, 2017
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Summary of Loans, Borrowings and Debentures	Interest Description (i) Index at Annual December 31, December 31, Maturity Loan and borrowings BNDES URTJLP 8.83% 2,270,055 2,663,073 Jun-29 Fixed 5.26% 1,281,416 1,233,476 Feb-25 TJ462 9.89% 485,807 651,371 Oct-20 Selic 8.82% 221,222 271,745 Oct-20 Selic 9.00% 66,794 41,650 Jun-23 TJLP 9.08% 120,573 137,130 Jun-23 Selic 13.65% 4,075 5,277 Sep-20 Fixed 3.89% 2,695 3,930 Jan-24 IPCA 10.74% 2,840 3,453 Nov-21 URTJLP 8.79% — 17 Jan-17 EIB US$ 3.88% 127,190 170,848 Jun-20 US$ 2.94% 70,611 89,899 Sep-20 US$ + LIBOR6M 1.90% 138,778 172,263 May-21 US$ + LIBOR6M 1.98% 149,386 179,951 Sep-21 Foreign loans GBP + Libor 3.77% 312,642 218,232 Dec-22 GBP + Libor 1.98% 157,432 — Jul-19 NCE 112% of CDI 7.75% 59,858 120,069 Dec-18 CDI + 3.47% 11.89% — 80,486 Nov-17 CDI + 3.50% 10.63% 294,968 294,516 Dec-18 125% of CDI 8.69% 644,766 552,576 Dec-23 Perpetual Notes US$ 8.25% 1,674,847 1,650,089 — Resolution 4131 US$ 2.66% 68,305 133,957 Nov-19 US$ + Libor 4.79% 50,868 32,798 Oct-20 US$ 2.40% 415,762 407,306 Mar-18 Senior Notes Due 2018 Fixed 9.50% 168,052 168,163 Mar-18 Senior Notes Due 2023 US$ 5.00% 339,665 322,062 Mar-23 Senior Notes Due 2027 US$ 7.00% 2,530,443 2,304,384 Jan-27 Senior Notes Due 2024 US$ 7.38% 2,570,622 — Feb-24 Senior Notes Due 2024 Fixed 5.95% 1,664,850 — Sep-24 FINEP Fixed 5.00% 93,058 109,233 Nov-22 Trade banks CDI + 4.91% p.a. 12.14% 98,117 163,815 Jun-19 Fixed US$ 5.45% 95,040 86,140 Dec-21 Working capital CDI + 2.80% p.a. 9.88% 391,693 390,024 Dec-18 CDI + 2.95% p.a. 10.04% 286,463 287,168 Dec-18 CDI + 0.31% 10.93% 1,117 9,988 Jan-18 CDI + 0.33% 11.20% 3,345 — Mar-18 120% of CDI 8.32% 21,221 — May-18 120% of CDI 8.39% 10,440 — Jul-18 120% of CDI 8.38% 20,879 — Jul-18 Bank overdrafts 125.5% of CDI 8.72% 94 22,605 Mar-18 Prepayment US$+Libor 3.86% 10,039 55,641 Apr-18 FINIMP US$+Libor 3.52% — 40,798 Jun-17 16,926,028 13,074,133 Interest Description (i) Index at Annual December 31, December 31, Maturity Debentures Non-convertible CDI + 2.05% p.a. 9.08% 152,573 154,284 Apr-18 CDI + 1.30% p.a. 11.57% — 300,183 Sep-17 CDI + 3.50% p.a. 10.63% 1,359,125 2,347,271 Jun-23 IPCA + 5.10% 8.04% 363,894 346,276 Sep-18 IPCA + 5.57% 8.52% 197,923 183,189 Sep-20 IPCA + 7.14% 10.09% 293,312 284,660 Dec-20 IPCA + 7.48% 10.43% 263,701 255,929 Dec-22 IPCA + 7.36% 10.30% 86,927 84,364 Dec-25 IPCA + 5.87% 8.81% 726,827 660,029 Dec-23 IPCA + 4.33% 7.27% 396,328 — Oct-24 108 % of CDI 7.46% 171,515 350,852 Jul-18 Fixed 13.13% 163,750 163,862 Oct-20 128 % of CDI 8.90% 499,576 — Dec-25 CDI + 0.90% 7.85% 87,467 133,465 Sep-19 4,762,918 5,264,364 Total 21,688,946 18,338,497 Current 3,903,392 2.404.009 Non-current 17,785,554 15.934.488 (i) The Company’s debts with national and international development agencies have bank guarantees. Guarantees are contracted with first-tier banks guaranteeing the total amount of debt.
Summary of Summary of Non-current Borrowings	Non-current December 31, December 31, 13 to 24 months 2,087,933 2,910,978 25 to 36 months 2,188,717 2,438,100 37 to 48 months 1,334,529 2,282,419 49 to 60 months 1,051,146 1,372,229 61 to 72 months 1,762,197 1,097,584 73 to 84 months 4,914,452 1,629,307 85 to 96 months 429,244 199,967 Thereafter 4,017,336 4,003,904 17,785,554 15,934,488
Summary of Carrying Amounts of Loans, Borrowings and Debentures	The carrying amounts of loans, borrowings and debentures are denominated in the following currencies: December 31, December 31, Reais (R$) 11,312,466 12,474,129 Dollar (US$) (i) 9,906,406 5,646,136 Pound (GBP) 470,074 218,232 21,688,946 18,338,497 (i) At December 31, 2017, all dated debts denominated in U.S. Dollars, in the subsidiaries, have currency risk protection through derivatives (Note 32). Below are the movements that occurred for the year ended December 31, 2017. At January 01, 2016 18,829,203 Raised 7,527,792 Payment (8,652,290 ) Interest, exchange rate and fair value 609,221 Other 24,571 At December 31, 2016 18,338,497 Raised 6,248,712 Payment (5,441,667 ) Interest, exchange rate and fair value 2,543,404 At December 31, 2017 21,688,946

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Finance and Operating Leases	Finance lease liabilities are payable as follows: December 31, 2017 December 31, Less Between More Total Total Future value of minimum payments lease payments 347,939 654,484 248,437 1,250,860 1,837,441 Rolling stock 321,910 572,759 166,090 1,060,759 1,616,719 Terminal 23,400 78,737 82,347 184,484 207,950 Other 2,629 2,988 — 5,617 12,772 Interests (86,595 ) (172,782 ) (47,345 ) (306,722 ) (439,898 ) Rolling stock (72,775 ) (137,209 ) (31,525 ) (241,509 ) (358,158 ) Terminal (13,386 ) (35,322 ) (15,820 ) (64,528 ) (79,611 ) Other (434 ) (251 ) — (685 ) (2,129 ) Present value of minimum lease payments 261,344 481,702 201,092 944,138 1,397,543 Current 261,344 472,632 Non-current 682,794 924,911
Summary of Finance Lease movements	Below are the movements that occurred for the year ended December 31, 2017. December 31, December 31, At the beginning of the year 1,397,543 1,741,701 Raised — 186,248 Interest, exchange rate and fair value 178,139 213,313 Payment of principal (348,114 ) (413,267 ) Payment of interest (283,430 ) (330,452 ) At the end of the year 944,138 1,397,543
Future minimum lease payments under non-cancellable leases	At December 31, 2017, the future minimum lease payments under non-cancellable December 31, 2017 December 31, Total future minimum payments Less than Between one More than Total Total Locomotives 565 1,130 — 1,695 2,346 Rail cars 6,758 25,996 5,695 38,449 47,120 Other 3,035 8,010 5,013 16,058 3,705 Total 10,358 35,136 10,708 56,202 53,171

Concessions payable (Tables)

Concessions payable (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Concessions Payable	December 31, 2017 December 31, Leases Concessions Total Total Payables Rumo Malha Sul 36,136 29,414 65,550 73,707 Rumo Malha Paulista 28,726 19,413 48,139 52,979 64,862 48,827 113,689 126,686 Court Discussion Rumo Malha Paulista 1,415,664 119,806 1,535,470 1,345,722 Rumo Malha Oeste 1,208,891 75,284 1,284,175 1,135,398 2,624,555 195,090 2,819,645 2,481,120 Total 2,689,417 243,917 2,933,334 2,607,806 Current 27,413 27,662 Non-current 2,905,921 2,580,144
Summary of judicial deposits	Judicial deposits at December 31, 2017 concerning the above claims totaled: December 31, 2017 December 31, 2016 Rumo Paulista 119,806 118,820 Rumo Oeste 20,690 19,464 140,496 138,284

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Regulatory Assets (Liabilities)	Regulatory assets (liabilities) December 31, 2017 December 31, 2016 Cost of gas to be recovered/(transferred) (174,090 ) (394,552 ) Credits of taxes to be recovered/(transferred) (48,549 ) (24,061 ) Adjustment to present value of taxes 1,742 1,592 Other — 3,010 (220,897 ) (414,011 ) Opening balance (414,011 ) 116,947 Closing balance (220,897 ) (414,011 ) Expense not recognized in the statement of income before income tax and social contribution 193,114 (530,958 ) Regulatory assets (liabilities) 243,722 (480,044 ) Regulatory assets (liabilities) tax (12,222 ) (12,874 ) 231,500 (492,918 ) Adjustment (26,270 ) (32,163 ) Adjustment to present value (AVP) with tax credits 151 1,400 Extemporaneous credits (12,267 ) (7,277 ) 193,114 (530,958 )
Summary of Future Minimum Lease Payments Under the Operating Leases	The total future minimum lease payments under the operating leases are: December 31, 2017 December 31, 2016 Gross lease obligations—minimum lease payments More than one year 3,035 2,798 More than one year and less than five years 8,010 907 More than five years 5,013 — 16,058 3,705

Trade payables (Tables)

Trade payables (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Trade Payables	December 31, 2017 December 31, 2016 Natural gas suppliers 1,563,930 1,381,397 Materials and service suppliers 1,162,496 937,034 Fuels and lubricants suppliers 1,814 706 Judicial deposits (i) (294,976 ) (294,976 ) Other 731 8,949 2,433,995 2,033,110 Current 2,433,995 2.032.542 Non-current — 568 (i) There are ongoing proceeding between Comgás and its gas supplier. The gas supplier is charging different prices comparing to the gas supply market. At December 31, 2017, the balance of the judicial discussion is R$ 1,154,603 (R$ 1,045,311 on December 31, 2016). The amount is secured by judicial deposit R$ 294,976 (R$ 294,976 on December 31, 2016) and the guaranteed value through surety is of R$ 859,627 (R$ 750,335 on December 31, 2016).

Other taxes payable (Tables)

Other taxes payable (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Other Tax Payable	December 31, 2017 December 31, 2016 Tax amnesty and refinancing program—Refis 229,745 215,565 ICMS – State VAT 121,550 84,700 COFINS—Revenue tax 146,641 54,208 PIS—Revenue tax 31,563 11,337 INSS—Social security 7,697 7,033 ISS—Services tax 4,494 3,364 IOF—Financial tax 2,224 2,992 Other 36,601 35,746 580,515 414,945 Current 418,878 261,169 Non-Current 161,637 153,776
Summary of Amounts Due on Non-Current Liabilities and Maturity Schedule	The amounts due on non-current December 31, 2017 December 31, 2016 13 to 24 months 19,748 20,728 25 to 36 months 16,038 17,344 37 to 48 months 11,204 11,714 49 to 60 months 11,021 11,393 61 to 72 months 11,021 11,220 73 to 84 months 10,580 11,220 85 to 96 months 8,377 10,767 Thereafter 73,648 59,390 161,637 153,776

Income tax and social contrib60

Income tax and social contribution (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Schedule of Reconciliation of Income and Social Contribution Tax Expenses	a) Reconciliation of income and social contribution tax expenses: December 31, December 31, December 31, Profit before taxes 1,474,652 555,987 668,484 Income tax and social contribution at nominal rate (34%) (501,382 ) (189,036 ) (227,285 ) Adjustments to reconcile nominal and effective tax rate Interest in earnings of investees (non-taxable 340,766 532,335 239,069 Differences in tax rates on earnings / losses of overseas companies (89,070 ) (150,233 ) 24,699 Granted income tax incentive 74,416 10,098 20,219 Share-based payment transactions (4,022 ) (3,950 ) (4,305 ) Interest on shareholders’ equity (21,495 ) (45,573 ) (10,375 ) Non-deductible (52,226 ) (28,103 ) (30,878 ) Tax losses not recorded (i) (177,824 ) (185,089 ) (95,752 ) Compensation action — — 114,844 Goodwill amortization effect 1,853 1,853 — Tax effects of discounts granted - PERT (4,438 ) — — Tax loss carryforwards from previous years recorded (3,554 ) — — Other 8,621 (4,004 ) 174 Income tax and social contribution benefit (expense) - current and deferred (428,355 ) (61,702 ) 30,410 Effective rate - % (29.05 ) (11.10 ) 4.55 (i) Refers mainly to tax losses not recorded in subsidiaries of Rumo which under current conditions do not attend the requirements of future taxable profits that justify the recognition of the deferred tax assets. In accordance with Brazilian Federal Taxes rules those losses do not expire.
Summary of Deferred Income Tax Assets and Liabilities	b) Deferred income tax assets and liabilities: December 31, December 31, Assets credit of: Income tax loss carry forwards 2,112,707 1,900,366 Social contribution tax loss carry forwards 772,304 704,480 Temporary differences Foreign exchange—Loans and borrowings 548,568 590,696 Legal proceedings provision 365,997 367,060 Tax deductible goodwill 56,276 225,104 Impairment provision 250,236 319,070 Provisions for employee benefits 153,434 138,655 Allowance for doubtful accounts 25,991 77,168 Regulatory asset (liability) 65,318 71,039 Impairment of tax credit 61,324 51,057 Share-based payment transactions 291 — Profit sharing 41,506 28,732 Interest on preferred shareholders payable in subsidiaries 218,599 219,019 Property, plant and equipment—useful life review 160,490 27,987 Contractual dispute 115,490 120,952 Other 297,932 264,094 Total 5,246,463 5,105,479 (-) Deferred taxes assets not recognized (1,961,325 ) (1,781,670 ) Liabilities credit of: Temporary differences Business combination—property, plant and equipment 110,149 144,952 Tax deductible goodwill (369,044 ) (348,192 ) Lease (277,091 ) (138,525 ) Concession contract (8,681 ) (10,617 ) Unrealized gains on derivatives instruments (102,410 ) (47,757 ) Income on formation of joint ventures (1,135,036 ) (1,135,036 ) Business combination—Intangible asset (3,723,742 ) (3,764,925 ) Other (45,513 ) (84,272 ) Total (5,551,368 ) (5,384,372 ) Total of deferred taxes recorded (2,266,230 ) (2,060,563 ) Deferred income tax—Assets 1,636,080 1,490,002 Deferred income tax—Liabilities (3,902,310 ) (3,550,565 )
Summary of Changes in Deferred Income Taxes, Net	c) Changes in deferred income taxes, net: At January 1, 2016 (2,434,456 ) Recorded through income 166,932 Other comprehensive income 28,988 Discontinued operation 158,164 Business combinations (32,371 ) Other (i) 52,180 At December 31, 2016 (2,060,563 ) Recorded through income (426,341 ) Property, plant and equipment—useful life review 132,503 Other comprehensive income 8,201 Tax loss carryforwards used to settle other tax installments 3,555 Tax loss carryforwards over change of shareholding interest in subsidiary 60,583 Other (i) 15,832 At December 31, 2017 (2,266,230 ) (i) Exchange variation effect due to the conversion of offshore investments.

Provision for legal proceedin61

Provision for legal proceedings (Tables)	12 Months Ended
	Dec. 31, 2017
Summary of Provision for Legal Proceedings	Provision for legal Judicial deposits December 31, December 31, December 31, December 31, Tax 501,247 479,532 387,451 376,454 Civil, regulatory and environmental 375,561 344,048 180,277 173,884 Labor 471,349 444,984 198,379 164,346 1,348,157 1,268,564 766,107 714,684
Summary Changes in Provision for Legal Procedings	Changes in provision for legal proceedings: Tax Civil, Labor Total At January 01, 2016 441,674 284,344 467,913 1,193,931 Accruals 11,256 38,746 126,076 176,078 Disposal / Reversals (8,277 ) (35,111 ) (188,837 ) (232,225 ) Indexation and interest charges (i) 34,879 56,069 39,832 130,780 December 31, 2016 479,532 344,048 444,984 1,268,564 Accruals 15,821 77,535 140,445 233,801 Disposal / Reversals (14,047 ) (45,305 ) (148,204 ) (207,556 ) Indexation and interest charges (i) 19,941 (717 ) 34,124 53,348 December 31, 2017 501,247 375,561 471,349 1,348,157
Summary of Judicial Claims Deemed as Possible Losses, and Therefore not Accrued	The main civil and labor lawsuits, for which an unfavorable outcome is considered possible, are as follows: December 31, December 31, Civil (i) 2,865,572 2,831,407 Labor 1,061,910 1,089,119 Regulatory 543,028 397,414 Environmental 378,462 351,915 4,848,972 4,669,855
Tax claims [member]
Summary of Judicial Claims Deemed to be Probable Losses, Fully Accrued	a) Judicial claims deemed to be probable losses, fully accrued December 31, December 31, Compensation with FINSOCIAL (i) 280,158 269,275 State VAT - ICMS credits (ii) 99,423 84,778 INSS - Social security (iii) 65,149 63,103 PIS and COFINS 2,051 2,449 IPI - Excise tax credit - NT 678 1,155 Federal income taxes 1,521 329 Other 52,267 58,443 501,247 479,532 (i) During the period from October 2003 to November 2006, the Company, through its subsidiary CLE, offset the FINSOCIAL tax against several other federal taxes, based on a final court decision in September 2003 following a decision that challenged the constitutionality of the FINSOCIAL. No judicial deposits were made. (ii) The amounts that have been provisioned refer to tax assessments by the tax authorities related to several types of ICMS credits. Amongst them: (a) assessment notice related to ICMS payments for the purchase of raw materials which are considered for “use and consumption,” therefore, not eligible for compensation; (b) assessment, as sole obligor, for withholding of ICMS on tolling agreement from an agricultural partnership with Central Paulista Ltda. Açúcar e Álcool; (c) assessment notice related to the ICMS offset arising from the fact that the forward presumed profit is bigger than the consummated profit, under tributary substitution regime. (iii) The amounts that have been provisioned are mainly related to social security contributions levied on company´s earnings, pursuant to Article 22-A
Summary of Judicial Claims Deemed as Possible Losses, and Therefore not Accrued	b) Judicial claims deemed as possible losses, and therefore not accrued December 31, 2017 December 31, 2016 ICMS—State VAT (i) 2,606,545 2,136,241 Federal income taxes (iii) 2,697,278 2,188,011 Foreign financial operation (ii) 280,414 986,179 PIS and COFINS—Revenue taxes (iv) 853,494 850,063 IRRF—Withholding tax (v) 914,545 861,531 INSS—Social security and other (vi) 581,542 615,403 IPI—Excise tax credit—NT (vii) 523,121 512,209 Goodwill Rumo (viii) 512,120 483,723 Penalties related to tax positions (ix) 429,249 397,441 Compensation with IPI—IN 67/98 (x) 132,270 128,456 MP 470—Tax installments (xi) 290,389 120,132 Rumo Intermodal (xii) — 81,247 Stock option 65,776 62,216 Financial transactions tax on loan 51,330 54,896 Social security contributions 45,985 43,764 Compensation credit award 41,350 38,505 Other 1,040,422 992,682 11,065,830 10,552,699

Shareholders' equity (Tables)

Shareholders' equity (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Share Capital	At December 31, 2017, Cosan Limited’s share capital is composed of the following: Shareholders—Common shares Class A and / % Class B1 % Controlling Group 14,514,418 8.32 96,332,044 100.00 Renaissance Technologies LLC 10,885,899 6.24 — — M&G Investment Management Limited 7,515,399 4.31 — — Eastspring Investments (Singapore) Limited 4,585,200 2.63 — — Free Float 109,366,221 62.73 — — Total shares outstanding 146,867,137 84.23 96,332,044 100.00 Treasury shares 27,488,204 15.77 — — Total 174,355,341 100.00 96,332,044 100.00
Summary of Other Comprehensive (Loss) Income	c) Other comprehensive (loss) income December 31, Comprehensive December 31, Foreign currency translation effects (322,258 ) (50,085 ) (372,343 ) (Loss) gain on cash flow hedge in joint ventures and subsidiaries (190,001 ) 204,611 14,610 Actuarial loss on defined benefit plan (29,017 ) (15,920 ) (44,937 ) Gain on share subscription of a subsidiary 6,000 9,000 15,000 Changes in fair value of available for sale securities (2,618 ) 3,459 841 Total (537,894 ) 151,065 (386,829 ) Attributable to: Owners of the Company (480,454 ) 86,242 (394,212 ) Non-controlling (57,440 ) 64,823 7,383 December 31, Comprehensive December 31, Foreign currency translation effects (468,350 ) 146,092 (322,258 ) Loss on cash flow hedge in joint ventures and subsidiaries (235,779 ) 45,778 (190,001 ) Revaluation of investment properties reclassified from property, plant and equipment 190,735 (190,735 ) — Actuarial loss on defined benefit plan 28,032 (57,049 ) (29,017 ) Gain on share subscription of subsidiary — 6,000 6,000 Changes in fair value of available for sale securities 6,748 (9,366 ) (2,618 ) Total (478,614 ) (59,280 ) (537,894 ) Attributable to: Owners of the Company (478,207 ) (2,247 ) (480,454 ) Non-controlling (407 ) (57,033 ) (57,440 )

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Calculation of Earnings per Share	The following table sets forth the calculation of earnings per share (in thousands of Brazilian Reais, except per share amounts): December 31, December 31, December 31, Profit attributable from continued operation to ordinary equity holders for basic earnings 551,021 325,132 381,392 Profit attributable from discontinued operation to ordinary equity holders for basic earnings — (47,328 ) 24,326 Effect of dilution: Dilutive effect of subsidiary’s stock option plan (1,352 ) (3,096 ) (394 ) Dilutive effect of subsidiary’s stock option plan—Discontinued operation — 200 — Dilutive effect of put option — (15,601 ) (15,601 ) Profit from continued operation attributable to ordinary equity holders adjusted for the effect of dilution 549,669 306,435 365,397 Profit from discontinued operation attributable to ordinary equity holders adjusted for the effect of dilution — (47,128 ) 24,326 Basic number of shares outstanding—In thousands of shares 262,999 264,691 264,691 Effect of dilution: Dilutive effect of stock option plan 5,553 — — Diluted number of shares outstanding—In thousands of shares 268,552 264,691 264,691 Basic earnings per share from: Continuing operations R$2.0951 R$1.2283 R$1.4409 Discontinuing operations — (R$ 0.1788 ) R$0.0919 R$2.0951 R$1.0495 R$1.5328 Diluted earnings per share from: Continuing operations R$2.0468 R$1.1577 R$1.3805 Discontinuing operations — (R$ 0.1780 ) R$0.0919 R$2.0468 R$0.9797 R$1.4724

Net sales (Tables)

Net sales (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Net Sales	December 31, December 31, December 31, Gross revenue from sales of products and services 15,835,343 14,673,819 14,387,630 Construction revenue 351,193 339,025 408,086 Indirect taxes and deductions (i) (2,604,073 ) (2,494,705 ) (2,440,180 ) Net revenue 13,582,463 12,518,139 12,355,536 (i) On April 1, 2017, the effective tax rate ICMS – State tax on gas sales was changed from 12% to 15%.

Costs and expenses by nature (T

Costs and expenses by nature (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Expenses by Nature/Purpose	The expenses are presented in the statement of profit and loss by function. The reconciliation of income by nature/purpose are as follows: December 31, December 31, December 31, Raw materials and consumables used (4,757,593 ) (4,320,833 ) (5,654,826 ) Employee benefit expense (1,985,230 ) (1,934,690 ) (1,506,791 ) Transportation expenses (1,533,050 ) (1,394,544 ) (1,193,670 ) Depreciation and amortization (1,889,525 ) (1,697,983 ) (1,129,015 ) Construction cost—IFRIC 12 (351,193 ) (339,025 ) (408,086 ) Selling expenses (82,941 ) (72,683 ) (65,096 ) Leases and concessions expenses (193,252 ) (193,637 ) (141,010 ) Leases expenses (15,234 ) (38,977 ) (18,135 ) Other (428,145 ) (363,394 ) (341,418 ) (11,236,163 ) (10,355,766 ) (10,458,047 ) Cost of sales (9,232,210 ) (8,317,490 ) (8,645,653 ) Selling (1,068,663 ) (1,037,542 ) (900,728 ) General and administrative (935,290 ) (1,000,734 ) (911,666 ) (11,236,163 ) (10,355,766 ) (10,458,047 )

Other income (expenses), net (T

Other income (expenses), net (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Details of Other Expense Income Net	December 31, December 31, December 31, Sales of credit rights (Note 10) 1,039,966 — — Income from sale of scrap / eventual income 41,040 — — Insurance reimbursement income 22,852 12,794 28,776 (Loss) gain from port operations (1,028 ) — — Rental income 2,622 2,889 2,760 Loss on disposal of non-current (32,558 ) (22,961 ) (9,672 ) Settlement of pre-existing — — 29,838 Cost related to internal organization and prospective acquisitions — — (141,988 ) Gains on compensation claims — — 345,193 Net effect of legal proceedings, recoverable and tax installments (172,659 ) (111,841 ) (41,569 ) Other (22,636 ) 2,817 38,980 877,599 (116,302 ) 252,318

Finance results (Tables)

Finance results (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Finance Results	December 31, December 31, December 31, Cost of gross debt Interest on debt (1,787,347 ) (1,835,474 ) (1,287,842 ) Monetary and exchange rate variation (198,858 ) 865,158 (1,642,998 ) Derivatives and fair value measurement (34,738 ) (1,463,395 ) 1,258,308 Amortization of borrowing costs (38,886 ) (73,832 ) — Discounts obtained from financial operations — 85,962 — Guarantees and warranties on debt (157,512 ) (50,819 ) (23,708 ) (2,217,341 ) (2,472,400 ) (1,696,240 ) Income from financial investment and exchange rate in cash and cash equivalents 578,611 534,657 345,252 578,611 534,657 345,252 Cost of debt, net (1,638,730 ) (1,937,743 ) (1,350,988 ) Other charges and monetary variations Interest on other receivables 120,030 263,180 170,673 Monetary variation on leases and concessions agreements (244,198 ) (296,118 ) (180,311 ) Monetary variation on leases (131,185 ) (207,686 ) (117,589 ) Bank charges and others (355,195 ) (314,014 ) (143,445 ) Advances on real state credits (20,171 ) (39,671 ) (40,392 ) Interest on contingencies and contracts (52,667 ) (91,977 ) (85,551 ) Interest on other liabilities (409,697 ) (414,540 ) (470,712 ) Interest on shareholders’ equity (16,883 ) (9,448 ) (7,578 ) Exchange variation (2,803 ) (7,759 ) 41,427 (1,112,769 ) (1,118,033 ) (833,478 ) (=) Financial results, net (2,751,499 ) (3,055,776 ) (2,184,466 ) Finance expense (3,704,515 ) (3,673,356 ) (2,637,317 ) Finance income 870,739 1,102,918 576,614 Exchange variation (199,777 ) 997,109 (746,058 ) Derivatives 282,054 (1,482,447 ) 622,295 Financial results, net (2,751,499 ) (3,055,776 ) (2,184,466 )

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Carrying Amount of Financial Assets	The carrying amount of financial assets and financial liabilities are as follows: December 31, December 31, Assets Fair value through profit or loss Investment funds 1,852,114 3,203,907 Marketable securities 3,853,343 1,291,580 Derivate financial instruments 1,162,213 751,080 6,867,670 5,246,567 Loans and receivables Cash and cash equivalents 2,703,063 1,295,681 Trade receivables 1,322,420 1,185,430 Restricted cash 225,634 200,999 Receivables from related parties 199,814 242,257 Other financial assets 1,340,000 — Dividends receivable 13,466 144,160 5,804,397 3,068,527 Total 12,672,067 8,315,094
Summary of Carrying Amount of Financial Liabilities	December 31, December 31, Liabilities Liabilities amortized cost Loans, borrowings and debentures 15,132,277 14,525,030 Leases 944,138 1,397,543 Real state credit certificates 86,745 195,745 Trade payables 2,433,995 2,033,110 Other financial liabilities 382,702 203,303 Payables to related parties 328,263 237,081 Dividends payable 191,478 93,500 Tax installments—REFIS 229,745 215,565 Trade payables—Corporate operation / Agreements 210,476 — Preferred shareholders payable in subsidiaries 1,442,679 1,769,427 21,382,498 20,670,304 Fair value through profit or loss Loans, borrowings and debentures 6,556,669 3,813,467 Contingent consideration 116,542 166,807 Derivative financial instruments 115,085 295,844 6,788,296 4,276,118 28,170,794 24,946,422
Summary of Derivative Financial Instruments	As at December 31, 2017 and December 31, 2016, the fair values relating to transactions involving derivative financial instruments to protect the Company’s risk exposure were using observable inputs such as quoted prices in active markets, or discounted cash flows based on market curves, and are presented below: Notional Fair value December 31, December 31, December 31, December 31, Exchange rate derivatives Forward agreements 494,302 438,689 (457 ) (14,983 ) Interest rate and exchange rate risk Swap agreements (interest rate) 2,446,369 1,988,540 330,712 104,491 Swap agreements (exchange and interest rate) 7,217,792 4,315,575 716,873 365,728 9,664,161 6,304,115 1,047,585 470,219 Total financial instruments 1,047,128 455,236 Assets 1,162,213 751,080 Liabilities (115,085 ) (295,844 )
Summary of Credit Risk	Credit risk December 31, December 31, Cash and cash equivalents (i) 4,555,177 4,499,588 Trade receivables (ii) 1,322,420 1,185,430 Derivative financial instruments (i) 1,162,213 751,080 Marketable securities (i) 3,853,343 1,291,580 Receivables from related parties (ii) 199,814 242,257 Dividends 13,466 144,160 Restricted cash (i) 225,634 200,999 11,332,067 8,315,094
Summary of Credit Risk Rating	(i) The credit risk on cash and cash equivalents, marketable securities, restricted cash and derivative financial instruments are determined by rating instruments widely accepted by the market and are arranged as follows: December 31, December 31, AAA 3,499,345 — AA 6,159,553 5,499,565 A — 983,384 B 2,007 — BB+ 4,180 — BBB — 260,298 9,665,085 6,743,247
Summary of Non-derivative Financial Liabilities	The non-derivative December 31, 2017 December 31, Up to 1 year 1 – 2 years 3 – 5 years More than Total Total Loans, borrowings and debentures (5,223,101 ) (3,157,530 ) (9,832,496 ) (13,341,433 ) (31,554,560 ) (29,957,136 ) Trade payables (2,433,995 ) — — — (2,433,995 ) (2,033,110 ) Other financial liabilities (382,702 ) — — — (382,702 ) (203,303 ) Tax installments – REFIS (81,290 ) (21,538 ) (39,173 ) (102,956 ) (244,957 ) (235,919 ) Leases (418,890 ) (299,585 ) (442,445 ) (282,550 ) (1,443,470 ) (1,824,890 ) Derivative financial instruments 87,144 (32,924 ) (385,421 ) 220,292 (110,909 ) — Real estate credits certificates (92,844 ) — — — (92,844 ) (243,628 ) Payables to related parties (328,263 ) — — — (328,263 ) (237,081 ) Dividends payable (191,478 ) — — — (191,478 ) (93,500 ) (9,065,419 ) (3,511,577 ) (10,699,535 ) (13,506,647 ) (36,783,178 ) (34,828,567 )
Summary of Net Exposure to Exchange Rate Variations on Assets and Liabilities	As at December 31, 2017 and December 31, 2016, the Company and its subsidiaries had the following net exposure to the exchange rate variations on assets and liabilities denominated in Dollar: December 31, December 31, Cash and cash equivalents 782,103 424,334 Trade receivables 25,797 11,940 Advances to suppliers — 58,866 Trade payables (13,230 ) (22,005 ) Loans, borrowings and debentures (8,919,712 ) (6,323,330 ) Advances from clients (6,310 ) — Contingent consideration (64,213 ) (68,388 ) Payables to related parties (210,497 ) — Derivative financial instruments (i) 7,323,116 6,413,619 Foreign exchange exposure, net (1,082,946 ) 495,036 (i) These balances are equivalent to the notional amount in US Dollars converted to R$ at the Dollar rate of December 31, 2017 and December 31, 2016 respectively.
Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates	The probable scenario considers the estimated exchange rates, made by a specialized third part, at the due date of the transactions for the companies with functional currency Real (positive and negative, before tax effects), as follows: Exchange rate sensitivity analysis (R$/US$) December 31, Scenario Probable 25% 50% -25% -50% US$ 3.3080 3.4000 4.2500 5.1000 2.5500 1.7000
Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates Impact on Profit Loss	Considering the above scenario the profit or loss would be impacted as follows: Variation scenario Instrument Risk factor Probable 25% 50% -25% -50% Cash and cash equivalents US$ fluctuation 21,135 195,267 390,536 (195,268 ) (390,536 ) Trade receivables US$ fluctuation 720 6,629 13,259 (6,628 ) (13,258 ) Trade payables US$ fluctuation (368 ) (3,399 ) (6,799 ) 3,399 6,799 Exchange rate derivatives (i) US$ fluctuation 490,619 1,964,557 3,929,112 (1,964,557 ) (3,929,112 ) Loans, borrowings and debentures US$ fluctuation (210,350 ) (1,943,448 ) (3,886,897 ) 1,943,448 3,886,897 Advances from clients US$ fluctuation (176 ) (1,621 ) (3,243 ) 1,621 3,243 Contingent consideration US$ fluctuation (1,786 ) (16,499 ) (32,999 ) 16,500 33,000 Impacts on profit or loss 299,794 201,486 402,969 (201,485 ) (402,967 ) (i) For sensitivity analysis, it’s only considered exchange rate swaps for Notional.
Summary of Sensitivity Analysis on Interest Rates on Loans and Borrowings	A sensitivity analysis on the interest rates on loans and borrowings in compensation for the CDI investments with pre-tax December 31, 2017 Exposure interest rate (i) Probable 25% 50% -25% -50% Cash and cash equivalents 196,975 49,213 97,334 (49,214 ) (98,427 ) Marketable securities 58,032 14,508 29,016 (14,508 ) (29,016 ) Restricted cash 10,554 2,638 5,277 (2,638 ) (5,277 ) Leases (36,462 ) (9,115 ) (18,231 ) 9,115 18,231 Advances on real state credits (5,185 ) (1,296 ) (2,593 ) 1,296 2,593 Interest rate derivatives (ii) 960,163 (979,591 ) (1,831,402 ) 1,229,922 2,674,013 Loans, borrowings and debentures (1,071,767 ) (142,453 ) (284,942 ) 142,453 284,942 Impacts on profit or loss 112,310 (1,066,096 ) (2,005,541 ) 1,316,426 2,847,059
Summary of Probable Scenario Considers Estimated Interest Rate	The probable scenario considers the estimated interest rate, made by a specialized third part and Banco Central do Brasil Probable 25% 50% -25% -50% SELIC 6.75% 8.44% 10.13% 5.06% 3.38% CDI 6.33% 7.91% 9.49% 4.75% 3.16% TJ462 7.75% 9.44% 11.13% 6.06% 4.38% TJLP 6.75% 8.44% 10.13% 5.06% 3.38% IPCA 4.02% 5.00% 6.00% 3.00% 2.00% FED FUNDS 2.25% 2.81% 3.28% 1.69% 1.13% (i) The external source used by the company for market projections was a specialized consultant. (ii) The probable scenario for derivative financial instruments represents the current mark-to-market
Summary of Market Value of Senior Notes that are listed on Luxembourg Stock Exchange	• The market value of the Senior Notes are listed on the Luxembourg Stock Exchange (Note 17) is based on their quoted market price are as follows: Senior Notes Due Company December 31, 2017 December 31, 2016 2018 Cosan S.A. 100.37% 95.68% 2023 Cosan S.A. 101.54% 96.05% 2024 Rumo S.A. 107.86% — 2027 Cosan S.A. 108.14% 100.65% 2024 Cosan 102.79% —
Summary of Carrying Amounts and Fair Value of Financial Assets and Financial Liabilities	The carrying amounts and fair value of financial assets and financial liabilities are as follows: Assets and liabilities measured at fair value Carrying amount December 31, 2017 December 31, 2016 December 31, December 31, Level 2 Level 3 Level 2 Level 3 Assets Investment funds 1,852,114 3,203,907 1,852,114 — 3,203,907 — Marketable securities 3,853,343 1,291,580 3,853,343 — 1,291,580 — Derivate financial instruments 1,162,213 751,080 1,162,213 — 751,080 — Total 6,867,670 5,246,567 6,867,670 — 5,246,567 — Liabilities Loans, borrowings and debentures (6,556,669 ) (3,813,467 ) (6,556,669 ) — (3,813,467 ) — Contingent consideration (i) (116,542 ) (166,807 ) — (116,542 ) — (166,807 ) Derivative financial instruments (115,085 ) (295,844 ) (115,085 ) — (295,844 ) — Total (6,788,296 ) (4,276,118 ) (6,671,754 ) (116,542 ) (4,109,311 ) (166,807 ) (i) The valuation of the contingent consideration considers the present value of expected payment, discounted using a risk-adjusted discount rate. The expected payment is determined by considering the probable scenarios of forecast revenue and EBITDA, the amount to be paid under each scenario and the probability of each scenario. The significant unobservable inputs are the forecast of the annual growth rate of revenue, EBITDA margin forecast and the 13% discount rate adjusted for risk.
Summary of Hedge Accounting	Operations and accounting effects of this adoption are as follows: Debt Derivative Total At January 1, 2017 1,534,072 (146,697 ) 1,387,375 Initial measurement 2,461,836 — 2,461,836 Interest amortization (173,186 ) (82,755 ) (255,941 ) Fair value 395,499 82,928 478,427 At December 31, 2017 4,218,221 (146,524 ) 4,071,697

Post-employment benefits (Table

Post-employment benefits (Tables)	12 Months Ended
	Dec. 31, 2017
Text block1 [abstract]
Summary of Post-employment Benefits	December 31, December 31, Futura 44,431 43,401 Futura II 1,237 163 Comgás 439,791 397,916 485,459 441,480
Summary of Defined Benefit Obligation and Fair Value of Plan Assets	Details of the present value of the defined benefit obligation and the fair value of plan assets are as follows: December 31, 2017 December 31, 2016 Actuarial obligation at beginning of the year 830,585 654,329 Current service cost 271 238 Interest expense 86,138 84,017 Actuarial (gain) loss arising from financial assumptions 72,223 (2,340 ) Actuarial (gain) loss arising from experience adjustment (30,303 ) 52,301 Benefits payment (56,128 ) (55,648 ) Actuarial obligation at the end of the year 902,786 732,897 Fair value of plan assets at beginning of the year (388,142 ) (361,026 ) Interest income (40,577 ) (45,453 ) Earnings on assets greater than discount rate (16,634 ) (9,151 ) Contributions paid (3,896 ) (4,572 ) Benefit payments 33,332 32,060 Fair value of plan assets end of the year (415,917 ) (388,142 ) Superplus (deficit) for the year 486,869 344,755 Net defined benefit liability 486,869 344,755
Summary of Expense Recognized in Profit or Loss	Total expense recognized in profit or loss is as follow: December 31, 2017 December 31, 2016 Current service cost (271 ) (238 ) Interest expense (46,312 ) (39,892 ) (46,583 ) (40,130 )
Summary of Amount Recognised as Accumulated Other Comprehensive Income	Total amount recognized as accumulated other comprehensive income: December 31, 2017 December 31, 2016 Accumulated at the initial of the year 252,473 116,430 Actuarial (gain) loss arising from financial assumptions (7,865 ) 94,070 Actuarial (gain) loss arising from experience adjustment (1,845 ) 51,124 Earnings on assets greater than discount rate (16,634 ) (9,151 ) Accumulated at the end of the year 226,129 252,473
Summary of Plan Assets	The plan assets are comprised of the following: December 31, 2017 December 31, 2016 Amount % Amount % Fixed income bonds 408,347 93.95 364,659 93.95 Variable-income securities 3,411 5.00 19,407 5.00 Other 4,159 1.05 4,075 1.05 415,917 100.00 388,141 100.00
Summary of Assumptions to Determine Defined Benefit Obligations	The main assumptions used to determine the benefit obligations of the Company are as follows: Futura Comgás December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Discount rate 9.55 % 10.84 % 9.52 % 10.83 % Inflation rate 4.00 % 4.50 % 4.00 % 4.50 % Future salary increases N/A N/A 7.12 % 7.64 % Increase in pension plans 4.00 % 4.50 % 4.00 % 4.50 %
Summary of Changes in Discount Rate	Changes in the discount rate for the balance sheet date in one of the relevant actuarial assumptions, while maintaining other assumptions, would have affected the defined benefit obligation as shown below: Discount rate Increase Decrease 0.05% 0.05% Futura (21,739 ) 23,800 Futura II (93 ) 98 Comgás (27,459 ) 30,977

Share-based payment (Tables)

Share-based payment (Tables)	12 Months Ended
	Dec. 31, 2017
Equity-settled plans [member]
Summary Of Vesting Period And Position Of Outstanding Options	Stock grant program Expected Number of instruments on December 31, 2017 Market price on Fair value Granted Vested Outstanding August 18, 2016 10 577,101 (577,101 ) — 7.32 7.32
Cosan S.A. Industria e Comercio [member] | Equity-settled plans [member]
Summary Of Vesting Period And Position Of Outstanding Options	The vesting period and the position of the outstanding options are as follows: Share option programs Expected Interest Expected Number of instruments on Market Exercise Fair value (i) Granted Exercisable Outstanding August 18, 2011 (A) 1 to 7 12.39 31.44 4,825,000 (4,417,000 ) 408,000 22.80 26.05 6.80 August 18, 2011 (B) 1 to 12 12.39 30.32 5,000,000 (2,000,000 ) 3,000,000 22.80 26.05 8.15 December 12, 2012 (C) 1 to 7 8.78 31.44 700,000 (420,000 ) 280,000 38.89 47.32 10.10 April 24, 2013 5 to 7 13.35 27.33 970,000 (110,000 ) 860,000 45.22 54.00 17.95 April 25, 2014 5 to 7 12.43 29.85 960,000 (70,000 ) 890,000 39.02 43.74 15.67 August 31, 2015 5 to 7 14.18 33.09 759,000 (85,000 ) 674,000 19.96 18.90 7.67 13,214,000 (7,102,000 ) 6,112,000 (i) The fair value measurement was performed on the Black-Scholes pricing model.
Summary of Number and Weighted-average Exercise Prices of Share Options Under Share Option Programs	The number and weighted-average Number of options Weighted-average At December 31, 2016 7,978,000 32.28 Cancellation or settlements (461,000 ) — Share options exercised (1,405,000 ) 25.91 At December 31, 2017 6,112,000 32.70
Cosan S.A. [member] | Equity-settled plans [member]
Summary Of Vesting Period And Position Of Outstanding Options	The vesting period and the position of the outstanding shares are as follows: Stock grant program Expected Interest Expected Number of instruments on Market Fair Granted Vested or Outstanding April 27, 2017 5 15.00 32.75 274,000 (30,000 ) 244,000 32.11 32.11 July 31, 2017 5 15.00 33.70 298,107 (28,100 ) 270,007 36.06 36.06 572,107 (58,100 ) 514,007
Summary of Number and Weighted-average Exercise Prices of Share Options Under Share Option Programs	The number of shares under the stock grant plans were as follows: Number At December 31, 2016 — Granted 572,107 Vested (8,206 ) Cancelled (49,894 ) At December 31, 2017 514,007
Schedule of Restricted Shares	The number of shares and restricted shares of the Company’s programs are as follows: Number of At December 31, 2016 1,522,220 Granted 2,384,080 Cancellation or settlements (318,550 ) At December 31, 2017 3,587,750
Cosan Logistica [Member] | Equity-settled plans [member]
Summary Of Vesting Period And Position Of Outstanding Options	The table below shows the data of the grants made by the Company: Expected Number of instruments on Market price on Fair value Granted Vested or Outstanding Stock grant program 2015 Plan (i) 5 1,522,220 (161,620 ) 1,360,600 6.10 6.10 2016 Plan 5 1,513,180 (152,880 ) 1,360,300 6.10 6.10 2017 Plan 5 870,900 (4,050 ) 866,850 10.42 10.42 3,906,300 (318,550 ) 3,587,750 (i) Shares originally granted under the Stock Plan granted in 2015 (4,485,238 shares at the exercise price of R$ 6.30, to be adjusted by the IPCA until the date of the exercise, single acquisition period 5 years, which may be exercised between October 1, 2020 and 2022, at an estimated fair value of R$ 2.83 using the “Black and Scholes” model) were replaced by 1,522,220 shares of the Share-Based Remuneration Program ( additional to the 2016 program), granted on January 2, 2017, which will be delivered by the end of the original program deadline (September 2020).
Cosan Global Limited [Member] | Cash-settled plans [member]
Summary Of Vesting Period And Position Of Outstanding Options	Stock grant program Expected Number of instruments on December 31, 2017 Market price Fair value Granted Vested or Cancelled Outstanding September 29, 2017 5 255,000 — 255,000 8.10 8.10
Comgas [member] | Equity-settled plans [member]
Summary Of Vesting Period And Position Of Outstanding Options	The vesting period and the position of the outstanding shares are as follows: Expected Number of instruments on Market Fair value at (i) Interest Expected Granted Vested Outstanding Stock grant program April 20, 2017 5 12.16 27.20 61,300 — 61,300 47.80 37.29 December 08, 2017 5 10.09 30.00 97,780 — 97,780 54.25 36.37 159,080 — 159,080

Operations - Additional Informa

Operations - Additional Information (Detail) R$ in Thousands	Dec. 12, 2017BRL (R$)shares	Jun. 30, 2017	Feb. 23, 2017BRL (R$)shares	Nov. 04, 2016BRL (R$)	Dec. 31, 2017BRL (R$)JointVenture	Dec. 31, 2016BRL (R$)	Dec. 31, 2015BRL (R$)	Dec. 31, 2014BRL (R$)
Disclosure of background and operations [Line Items]
Percentage of ownership held		63.11%
Number of joint ventures | JointVenture					2
Proceed from sale of part of Radar and Radar II shares				R$ 1053768
Lock-up period renewal					5 years
PaymentsForReplacementStockOptionsAwards			R$ 275780
Share capital					R$ 5328	R$ 5328
Equity					17,059,413	16,009,749	R$ 16189250	R$ 13410386
Equity attributable to controlling shareholders					6,038,757	6,272,463
Equity attributable to non - controlling shareholders					R$ 11020656	R$ 9737286
Capital Reserve [member]
Disclosure of background and operations [Line Items]
Fair value of share received			R$ 97924
Rumo S.A. [member]
Disclosure of background and operations [Line Items]
Percentage of ownership held					1.71%	0.86%
Number of shares exchange rights exercised | shares			11,479,987
Subsidiary Comgas [member]
Disclosure of background and operations [Line Items]
Put options amount | shares	21,805,645
Percentage of put options	16.77%
Number of sale in stock subsidiary | shares	17,187,937
Sales percentage of stock in subsidiary	4.21%
Proceeds in Sales of stock in subsidiary	R$ 208650
Investment interest rate	3.00%
Share capital	R$ 1041960
Equity	(475,846)
Equity attributable to controlling shareholders	2,036
Equity attributable to non - controlling shareholders	R$ 477882
Cosan S A Industria E Comercio [member]
Disclosure of background and operations [Line Items]
Percentage of ownership held					58.21%	62.29%
Cosan S A Industria E Comercio [member] | Rumo S.A. [member]
Disclosure of background and operations [Line Items]
Percentage of ownership held					1.71%	0.86%
Cosan Logistica S.A. [member]
Disclosure of background and operations [Line Items]
Percentage of ownership held					72.53%	72.42%

Basis of Preparation - Addition

Basis of Preparation - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017
Disclosure of basis of preparation of financial statements [abstract]
Ownership interest percentage in joint venture	50.00%

Significant Accounting Polici73

Significant Accounting Policies - Summary of Cosan's Subsidiaries (Detail)	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	63.11%
Rumo S.A. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		1.71%	0.86%
Cosan Logistica S.A. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		72.53%	72.42%
Cosan S A Industria E Comercio [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		58.21%	62.29%
Cosan S A Industria E Comercio [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		79.87%	62.66%
Cosan S A Industria E Comercio [member] | Cosan Biomassa SA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Cosan Cayman I I Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Cosan Global Limited [Member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Cosan Investimentose Participacoes S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Cosan Lubes Investments Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Comma Oil Chemicals Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Airport Energy Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%
Cosan S A Industria E Comercio [member] | Airport Energy Services Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%
Cosan S A Industria E Comercio [member] | Wessesx Petroleum Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%
Cosan S A Industria E Comercio [member] | Stanbridge Group Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%
Cosan S A Industria E Comercio [member] | Cosan Lubrificantese Especialidades S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Cosan Luxembourg S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Cosan Overseas Limited [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Cosan Paraguay S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Cosan U.S Inc [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		100.00%	100.00%
Cosan S A Industria E Comercio [member] | Rumo S.A. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		1.71%	0.86%
Cosan Logistica S.A. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Rumo S.A. [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Logispot Armazens Gerais S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		14.52%	14.47%
Cosan Logistica S.A. [member] | Elevacoes Portuarias S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Rumo Luxembourg Sarl [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Rumo Intermodal SA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Rumo Malha Oeste SA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Rumo Malha Paulista SA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Rumo Malha Sul SA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Rumo Malha Norte SA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.33%	28.22%
Cosan Logistica S.A. [member] | Boswells S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Brado Holding S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | A L L Servicos Ltda [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | A L L Argentina S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	25.81%
Cosan Logistica S.A. [member] | Paranagua S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.32%
Cosan Logistica S.A. [member] | A L L Rail Management Ltda [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary			14.19%
Cosan Logistica S.A. [member] | A L L Armazens Gerais Ltda [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Portofer Ltda [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%	28.37%
Cosan Logistica S.A. [member] | Brado Logisticae Participacoes S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		17.71%	17.65%
Cosan Logistica S.A. [member] | Brado Logistica S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		17.71%	17.65%
Cosan Logistica S.A. [member] | A L L Mesopotamica S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		20.09%	20.02%
Cosan Logistica S.A. [member] | A L L Central S A [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		20.94%	20.87%
Cosan Logistica S.A. [member] | Servicios De Inversion Logistica Integrales SA [member]
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary		28.47%

Significant Accounting Polici74

Significant Accounting Policies - Summary of Cosan's Subsidiaries (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	Dec. 12, 2017	Dec. 11, 2017	Jun. 30, 2017	Jun. 29, 2017	Dec. 31, 2017	Dec. 31, 2016
Disclosure of subsidiaries [line items]
Ownership percentage			63.11%
Net proceeds in Sales of stock in subsidiary			R$ 6690
Uncovered liabilities					R$ 92823
Stake rate	79.87%	63.11%	58.21%	62.29%
Rumo S.A. [member]
Disclosure of subsidiaries [line items]
Financial investments in securities					26,732,274
Ownership percentage					1.71%	0.86%

Significant Accounting Polici75

Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017BRL (R$)Locomotives	Dec. 31, 2016	Dec. 31, 2015
Disclosure of significant accounting policies [line items]
Foreign currency exchange rate	3.3080	3.2591	3.9048
Agreement date	May 31, 1999
Description of agreement related to intangible assets	The concession agreement was signed on May 31, 1999 with an initial term of 30 years. Subject to approval of the Conceding Authority, the Company may request only once the extension of the distribution services for another 20 years.
Description of contribution to defined contribution plan	Contributions to a defined contribution plan that is due more than 12 months after the end of the period in which the employees render the service are discounted to their present value.
Income tax rate	34.00%
Percentage of operating revenue	32.00%
Percentage of applicable tax rate over profit	15.00%
Additional applicable tax rate	10.00%
Percentage of applicable tax rate over profit for social contribution	9.00%
Forward purchase of property, plant and equipment	R$ 105102000
Rumo S.A. [member] | Logistics segment [member]
Disclosure of significant accounting policies [line items]
Number of locomotives | Locomotives	200
A L L Malha Norte [member]
Disclosure of significant accounting policies [line items]
Percentage of decrease in income tax	75.00%
Bottom of range [member]
Disclosure of significant accounting policies [line items]
Hedged risk position percentage	80.00%
Top of range [member]
Disclosure of significant accounting policies [line items]
Hedged risk position percentage	125.00%
Operating revenues	R$ 240000

Significant Accounting Polici76

Significant Accounting Policies - Summary of Depreciation, Estimated Useful Lives of the Assets (Detail)	12 Months Ended
	Dec. 31, 2017
Permanent railways [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	4.00%
Computer equipment [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	20.00%
Bottom of range [member] | Buildings and improvements [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	4.00%
Bottom of range [member] | Machinery, equipment and facilities [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	8.00%
Bottom of range [member] | Vehicles [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	10.00%
Bottom of range [member] | Railcars [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	2.90%
Bottom of range [member] | Locomotives [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	3.33%
Bottom of range [member] | Fixtures and fittings [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	10.00%
Top of range [member] | Buildings and improvements [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	5.00%
Top of range [member] | Machinery, equipment and facilities [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	11.00%
Top of range [member] | Vehicles [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	20.00%
Top of range [member] | Railcars [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	6.00%
Top of range [member] | Locomotives [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	8.00%
Top of range [member] | Fixtures and fittings [member]
Disclosure of significant accounting policies [line items]
Percentage of depreciation rate	15.00%

New standards and interpretat77

New standards and interpretations not yet effective - Additional Information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
Disclosure of operating segments [abstract]
Amount of sales commissions recognized	R$ 39275

Operating Segments - Additional

Operating Segments - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017Municipalities
Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Number of municipalities	180

Operating Segments - Summary of

Operating Segments - Summary of Income or Loss (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Net sales	R$ 13582463	R$ 12518139	R$ 12355536
Cost of sales	(9,232,210)	(8,317,490)	(8,645,653)
Gross profit	4,350,253	4,200,649	3,709,883
Selling expenses	(1,068,663)	(1,037,542)	(900,728)
General and administrative expenses	(935,290)	(1,000,734)	(911,666)
Other income (expense), net	877,599	(116,302)	252,318
Financial results	(2,751,499)	(3,055,776)	(2,184,466)
Finance expense	(3,704,515)	(3,673,356)	(2,637,317)
Finance income	870,739	1,102,918	576,614
Foreign exchange losses, net	(199,777)	997,109	(746,058)
Derivatives	282,054	(1,482,447)	622,295
Interest in earnings of associates	17,162	(4,440)	7,978
Interest in earnings of joint ventures	985,090	1,570,132	695,165
Income tax expense benefit	(428,355)	(61,702)	30,410
Profit (loss) from continuing operations	1,046,297	494,285	698,894
Profit from discontinued operation, net of tax		(35,262)	100,867
Total net income attributable to:
Owners of the Company	551,021	277,804	405,718
Non-controlling interests	495,276	181,219	394,043
Profit loss	1,046,297	459,023	799,761
Other selected data:
Depreciation and amortization	1,938,393	1,735,333	1,177,847
EBITDA	6,164,544	5,347,096	4,030,797
Additions to PP&E, intangible and biological assets	2,457,458	2,190,505	2,012,218
Reconciliation of EBITDA:
Profit (loss) for the period	1,046,297	494,285	698,894
Income tax and social contribution	428,355	61,702	(30,410)
Financial result, net	2,751,499	3,055,776	2,184,466
Depreciation and amortization	1,938,393	1,735,333	1,177,847
EBITDA	6,164,544	5,347,096	4,030,797
Domestic market [member]
Disclosure of operating segments [line items]
Net sales	12,990,115	11,839,761	11,793,197
External market [member]
Disclosure of operating segments [line items]
Net sales	592,348	678,378	562,339
Cosan S.A. [member]
Disclosure of operating segments [line items]
Net sales	7,670,777	7,541,792	8,349,181
Cost of sales	(5,045,884)	(4,586,551)	(5,905,340)
Gross profit	2,624,893	2,955,241	2,443,841
Selling expenses	(1,039,817)	(1,032,893)	(919,166)
General and administrative expenses	(597,430)	(570,465)	(565,105)
Other income (expense), net	880,983	(115,764)	192,020
Financial results	(898,394)	(1,307,869)	(1,147,892)
Finance expense	(1,728,300)	(1,720,365)	(1,395,741)
Finance income	728,598	799,912	411,838
Foreign exchange losses, net	(81,201)	1,001,581	(623,164)
Derivatives	182,509	(1,388,997)	459,175
Interest in earnings of associates	12,930	(12,819)	(3,185)
Interest in earnings of joint ventures	985,090	1,570,132	695,165
Income tax expense benefit	(457,725)	(60,213)	85,219
Profit (loss) from continuing operations	1,510,530	1,425,350	780,897
Profit from discontinued operation, net of tax		(35,261)	100,867
Total net income attributable to:
Owners of the Company	1,315,324	1,036,086	580,086
Non-controlling interests	195,206	354,003	301,678
Profit loss	1,510,530	1,390,089	881,764
Other selected data:
Depreciation and amortization	596,687	615,314	561,042
EBITDA	3,463,336	3,408,746	2,404,612
Additions to PP&E, intangible and biological assets	408,489	491,279	608,667
Reconciliation of EBITDA:
Profit (loss) for the period	1,510,530	1,425,350	780,897
Income tax and social contribution	457,725	60,213	(85,219)
Financial result, net	898,394	1,307,869	1,147,892
Depreciation and amortization	596,687	615,314	561,042
EBITDA	3,463,336	3,408,746	2,404,612
Cosan S.A. [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	7,085,013	7,105,912	7,982,641
Cosan S.A. [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	585,764	435,880	366,540
Cosan Logistica [member]
Disclosure of operating segments [line items]
Net sales	5,946,349	5,014,555	4,037,923
Cost of sales	(4,220,988)	(3,769,147)	(2,771,881)
Gross profit	1,725,361	1,245,408	1,266,042
Selling expenses	(28,846)	(4,649)	18,440
General and administrative expenses	(285,409)	(342,961)	(311,288)
Other income (expense), net	(3,304)	(539)	60,298
Financial results	(1,665,842)	(1,673,482)	(1,166,553)
Finance expense	(1,900,092)	(1,951,393)	(1,261,452)
Finance income	261,661	302,371	164,675
Foreign exchange losses, net	(127,508)	76,082	(190,410)
Derivatives	100,097	(100,542)	120,634
Interest in earnings of associates	4,243	8,381	11,164
Income tax expense benefit	(10,215)	34,513	(35,988)
Profit (loss) from continuing operations	(264,012)	(733,329)	(157,885)
Total net income attributable to:
Owners of the Company	(79,515)	(206,694)	(30,030)
Non-controlling interests	(184,497)	(526,635)	(127,855)
Profit loss	(264,012)	(733,329)	(157,885)
Other selected data:
Depreciation and amortization	1,341,687	1,120,019	616,527
EBITDA	2,753,732	2,025,659	1,661,183
Additions to PP&E, intangible and biological assets	2,045,390	1,699,226	1,405,478
Reconciliation of EBITDA:
Profit (loss) for the period	(264,012)	(733,329)	(157,885)
Income tax and social contribution	10,215	(34,513)	35,988
Financial result, net	1,665,842	1,673,482	1,166,553
Depreciation and amortization	1,341,687	1,120,019	616,527
EBITDA	2,753,732	2,025,659	1,661,183
Cosan Logistica [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	5,939,765	4,772,057	3,842,124
Cosan Logistica [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	6,584	242,498	195,799
Operating segments [member] | Raizen Energia S.A. [member]
Disclosure of operating segments [line items]
Net sales	13,152,678	13,133,737	11,080,849
Cost of sales	(10,907,652)	(9,967,530)	(9,148,101)
Gross profit	2,245,026	3,166,207	1,932,748
Selling expenses	(803,157)	(732,680)	(616,915)
General and administrative expenses	(618,064)	(567,400)	(518,848)
Other income (expense), net	(107,953)	(15,249)	(19,147)
Financial results	129	531,049	(624,695)
Finance expense	(905,213)	(918,912)	(919,994)
Finance income	681,362	653,670	650,446
Foreign exchange losses, net	(54,866)	(57,951)	(1,031,777)
Derivatives	278,846	854,242	676,630
Interest in earnings of associates	(54,544)	(68,641)	(42,967)
Income tax expense benefit	(78,937)	(658,860)	40,328
Profit (loss) from continuing operations	582,500	1,654,426	150,504
Total net income attributable to:
Owners of the Company	582,500	1,654,338	150,504
Non-controlling interests		88
Profit loss	582,500	1,654,426	150,504
Other selected data:
Depreciation and amortization	2,131,088	2,192,019	2,057,365
EBITDA	2,792,396	3,974,256	2,792,236
Additions to PP&E, intangible and biological assets	2,226,162	2,001,509	1,776,372
Reconciliation of EBITDA:
Profit (loss) for the period	582,500	1,654,426	150,504
Income tax and social contribution	78,937	658,860	(40,328)
Financial result, net	(129)	(531,049)	624,695
Depreciation and amortization	2,131,088	2,192,019	2,057,365
EBITDA	2,792,396	3,974,256	2,792,236
Operating segments [member] | Raizen Energia S.A. [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	6,995,061	6,106,330	4,438,148
Operating segments [member] | Raizen Energia S.A. [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	6,157,617	7,027,407	6,642,701
Operating segments [member] | Raizen Combustiveis [member]
Disclosure of operating segments [line items]
Net sales	72,789,148	68,143,047	61,412,966
Cost of sales	(68,875,292)	(64,445,939)	(58,196,255)
Gross profit	3,913,856	3,697,108	3,216,711
Selling expenses	(1,345,847)	(1,303,338)	(1,188,549)
General and administrative expenses	(455,743)	(447,762)	(394,570)
Other income (expense), net	312,187	844,257	294,784
Financial results	(359,767)	(584,487)	(124,598)
Finance expense	(251,038)	(273,874)	(170,560)
Finance income	134,904	233,453	173,477
Foreign exchange losses, net	(105,513)	750,939	(415,983)
Derivatives	(138,120)	(1,295,005)	288,468
Interest in earnings of associates		(310)	8,893
Income tax expense benefit	(615,806)	(673,099)	(536,540)
Profit (loss) from continuing operations	1,448,880	1,532,369	1,276,131
Total net income attributable to:
Owners of the Company	1,389,260	1,476,244	1,237,984
Non-controlling interests	59,620	56,125	38,147
Profit loss	1,448,880	1,532,369	1,276,131
Other selected data:
Depreciation and amortization	635,920	624,395	579,603
EBITDA	3,060,373	3,414,350	2,516,872
Additions to PP&E, intangible and biological assets	853,975	797,009	797,299
Reconciliation of EBITDA:
Profit (loss) for the period	1,448,880	1,532,369	1,276,131
Income tax and social contribution	615,806	673,099	536,540
Financial result, net	359,767	584,487	124,598
Depreciation and amortization	635,920	624,395	579,603
EBITDA	3,060,373	3,414,350	2,516,872
Operating segments [member] | Raizen Combustiveis [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	72,789,148	68,143,047	61,412,966
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Net sales	5,537,857	5,657,246	6,597,017
Cost of sales	(3,492,375)	(3,174,134)	(4,580,204)
Gross profit	2,045,482	2,483,112	2,016,813
Selling expenses	(652,901)	(670,557)	(627,519)
General and administrative expenses	(344,990)	(332,349)	(332,763)
Other income (expense), net	(26,422)	(26,437)	(7,901)
Financial results	(225,541)	(263,169)	(181,889)
Finance expense	(623,924)	(730,422)	(409,768)
Finance income	398,758	466,646	247,047
Foreign exchange losses, net	(11,501)	223,943	126,282
Derivatives	11,126	(223,336)	(145,450)
Income tax expense benefit	(235,972)	(369,966)	(248,355)
Profit (loss) from continuing operations	559,656	820,634	618,386
Total net income attributable to:
Owners of the Company	364,455	514,228	618,386
Non-controlling interests	195,201	306,406
Profit loss	559,656	820,634	618,386
Other selected data:
Depreciation and amortization	496,755	510,957	481,566
EBITDA	1,517,924	1,964,726	1,530,196
Additions to PP&E, intangible and biological assets	352,958	438,366	521,215
Reconciliation of EBITDA:
Profit (loss) for the period	559,656	820,634	618,386
Income tax and social contribution	235,972	369,966	248,355
Financial result, net	225,541	263,169	181,889
Depreciation and amortization	496,755	510,957	481,566
EBITDA	1,517,924	1,964,726	1,530,196
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	5,537,857	5,657,246	6,597,017
Operating segments [member] | Radar [Member]
Disclosure of operating segments [line items]
Profit from discontinued operation, net of tax		69,261	100,867
Total net income attributable to:
Owners of the Company		21,664	100,867
Non-controlling interests		47,597
Profit loss		69,261	100,867
Operating segments [member] | Moove cash generating unit [member]
Disclosure of operating segments [line items]
Net sales	2,129,522	1,883,674	1,751,728
Cost of sales	(1,545,657)	(1,398,751)	(1,322,326)
Gross profit	583,865	484,923	429,402
Selling expenses	(386,705)	(362,045)	(291,649)
General and administrative expenses	(94,002)	(72,567)	(77,666)
Other income (expense), net	(3,679)	7,523	2,195
Financial results	(54,370)	(77,301)	(109,860)
Finance expense	(46,250)	(49,102)	(120,325)
Finance income	17,805	4,928	4,870
Foreign exchange losses, net	(7,478)	47,288	(10,213)
Derivatives	(18,447)	(80,415)	15,808
Interest in earnings of associates	(7,665)	(9,755)	(11,596)
Income tax expense benefit	(20,141)	(553)	12,693
Profit (loss) from continuing operations	17,303	(29,775)	(46,481)
Total net income attributable to:
Owners of the Company	17,303	(29,775)	(46,481)
Profit loss	17,303	(29,775)	(46,481)
Other selected data:
Depreciation and amortization	82,898	88,350	75,077
EBITDA	174,712	136,429	125,763
Additions to PP&E, intangible and biological assets	48,612	41,557	43,464
Reconciliation of EBITDA:
Profit (loss) for the period	17,303	(29,775)	(46,481)
Income tax and social contribution	20,141	553	(12,693)
Financial result, net	54,370	77,301	109,860
Depreciation and amortization	82,898	88,350	75,077
EBITDA	174,712	136,429	125,763
Operating segments [member] | Moove cash generating unit [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	1,543,758	1,447,794	1,385,188
Operating segments [member] | Moove cash generating unit [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	585,764	435,880	366,540
Operating segments [member] | Logistics [member]
Disclosure of operating segments [line items]
Net sales	5,946,349	5,014,555	4,037,923
Cost of sales	(4,220,988)	(3,769,147)	(2,771,881)
Gross profit	1,725,361	1,245,408	1,266,042
Selling expenses	(28,846)	(4,649)	18,440
General and administrative expenses	(285,409)	(342,961)	(311,288)
Other income (expense), net	(3,304)	(539)	60,298
Financial results	(1,665,842)	(1,673,482)	(1,166,553)
Finance expense	(1,900,092)	(1,951,393)	(1,261,452)
Finance income	261,661	302,371	164,675
Foreign exchange losses, net	(127,508)	76,082	(190,410)
Derivatives	100,097	(100,542)	120,634
Interest in earnings of associates	4,243	8,381	11,164
Income tax expense benefit	(10,215)	34,513	(35,988)
Profit (loss) from continuing operations	(264,012)	(733,329)	(157,885)
Total net income attributable to:
Owners of the Company	(79,515)	(206,694)	(30,030)
Non-controlling interests	(184,497)	(526,635)	(127,855)
Profit loss	(264,012)	(733,329)	(157,885)
Other selected data:
Depreciation and amortization	1,341,687	1,120,019	616,527
EBITDA	2,753,732	2,025,659	1,661,183
Additions to PP&E, intangible and biological assets	2,045,390	1,699,226	1,405,478
Reconciliation of EBITDA:
Profit (loss) for the period	(264,012)	(733,329)	(157,885)
Income tax and social contribution	10,215	(34,513)	35,988
Financial result, net	1,665,842	1,673,482	1,166,553
Depreciation and amortization	1,341,687	1,120,019	616,527
EBITDA	2,753,732	2,025,659	1,661,183
Operating segments [member] | Logistics [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	5,939,765	4,772,057	3,842,124
Operating segments [member] | Logistics [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	6,584	242,498	195,799
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Net sales	3,441	873	436
Cost of sales	(7,896)	(13,667)	(2,810)
Gross profit	(4,455)	(12,794)	(2,374)
Selling expenses	(211)	(291)
General and administrative expenses	(210,889)	(252,857)	(189,949)
Other income (expense), net	911,004	(96,849)	197,726
Financial results	(805,746)	(1,147,709)	(781,522)
Finance expense	(1,134,580)	(1,048,324)	(919,463)
Finance income	192,845	328,973	178,355
Foreign exchange losses, net	(53,290)	649,796	(671,717)
Derivatives	189,279	(1,078,154)	631,303
Interest in earnings of associates	1,112,654	1,066,818	703,315
Interest in earnings of joint ventures	985,090	1,570,132	695,165
Income tax expense benefit	(162,027)	310,305	320,882
Profit (loss) from continuing operations	1,825,420	1,436,755	943,243
Profit from discontinued operation, net of tax		(123,386)	38,915
Total net income attributable to:
Owners of the Company	1,818,468	1,313,369	982,158
Non-controlling interests	6,952
Profit loss	1,825,420	1,313,369	982,158
Other selected data:
Depreciation and amortization	17,053	16,007	4,677
EBITDA	2,810,246	2,290,166	1,408,560
Additions to PP&E, intangible and biological assets	10,498	11,356	42,061
Reconciliation of EBITDA:
Profit (loss) for the period	1,825,420	1,436,755	943,243
Income tax and social contribution	162,027	(310,305)	(320,882)
Financial result, net	805,746	1,147,709	781,522
Depreciation and amortization	17,053	16,007	4,677
EBITDA	2,810,246	2,290,166	1,408,560
Unallocated amounts [member] | Cosan Corporate [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	3,441	873	436
Deconsolidation effects IFRS 11 [member]
Disclosure of operating segments [line items]
Net sales	(85,941,826)	(81,276,784)	(72,493,815)
Cost of sales	79,782,944	74,413,469	67,344,356
Gross profit	(6,158,882)	(6,863,315)	(5,149,459)
Selling expenses	2,149,004	2,036,018	1,805,464
General and administrative expenses	1,073,807	1,015,162	913,418
Other income (expense), net	(204,234)	(829,008)	(275,637)
Financial results	359,638	53,438	749,293
Finance expense	1,156,251	1,192,786	1,090,554
Finance income	(816,266)	(887,123)	(823,923)
Foreign exchange losses, net	160,379	(692,988)	1,447,760
Derivatives	(140,726)	440,763	(965,098)
Interest in earnings of associates	54,544	68,951	34,074
Income tax expense benefit	694,743	1,331,959	496,212
Profit (loss) from continuing operations	(2,031,380)	(3,186,795)	(1,426,635)
Total net income attributable to:
Owners of the Company	(1,971,760)	(3,130,582)	(1,388,488)
Non-controlling interests	(59,620)	(56,213)	(38,147)
Profit loss	(2,031,380)	(3,186,795)	(1,426,635)
Other selected data:
Depreciation and amortization	(2,767,008)	(2,816,414)	(2,636,968)
EBITDA	(5,852,769)	(7,388,606)	(5,309,108)
Additions to PP&E, intangible and biological assets	(3,080,137)	(2,798,518)	(2,573,671)
Reconciliation of EBITDA:
Profit (loss) for the period	(2,031,380)	(3,186,795)	(1,426,635)
Income tax and social contribution	(694,743)	(1,331,959)	(496,212)
Financial result, net	(359,638)	(53,438)	(749,293)
Depreciation and amortization	(2,767,008)	(2,816,414)	(2,636,968)
EBITDA	(5,852,769)	(7,388,606)	(5,309,108)
Deconsolidation effects IFRS 11 [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	(79,784,209)	(74,249,377)	(65,851,114)
Deconsolidation effects IFRS 11 [member] | External market [member]
Disclosure of operating segments [line items]
Net sales	(6,157,617)	(7,027,407)	(6,642,701)
Elimination of intersegment amounts [member]
Disclosure of operating segments [line items]
Net sales	(34,706)	(38,209)	(31,568)
Cost of sales	34,706	38,209	31,568
Financial results		105,885	55,358
Finance expense	331	105,885	73,691
Finance income	(331)		(18,333)
Interest in earnings of associates	(1,092,070)	(1,069,884)	(694,905)
Income tax expense benefit		(36,001)	(18,822)
Profit (loss) from continuing operations	(1,092,070)	(1,000,000)	(658,369)
Profit from discontinued operation, net of tax		18,863	(38,915)
Total net income attributable to:
Owners of the Company	(1,569,690)	(1,334,988)	(1,219,182)
Non-controlling interests	477,620	353,851	521,898
Profit loss	(1,092,070)	(981,137)	(697,284)
Other selected data:
EBITDA	(1,092,070)	(1,069,884)	(694,905)
Reconciliation of EBITDA:
Profit (loss) for the period	(1,092,070)	(1,000,000)	(658,369)
Income tax and social contribution		36,001	18,822
Financial result, net		(105,885)	(55,358)
EBITDA	(1,092,070)	(1,069,884)	(694,905)
Elimination of intersegment amounts [member] | Domestic market [member]
Disclosure of operating segments [line items]
Net sales	R$ 34706	R$ 38209	R$ 31568

Operating Segments - Summary 80

Operating Segments - Summary of Financial Position (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of operating segments [line items]
Cash and cash equivalents	R$ 4555177	R$ 4499588	R$ 3505824	R$ 1649340
Marketable securities	3,853,343	1,291,580
Trade receivables	1,322,420	1,185,430
Derivative financial instruments	1,162,213	751,080
Inventories	663,061	630,752
Other financial assets	1,340,000
Assets held for sale		39,907
Other current assets	1,026,826	1,155,904
Other non-currentassets	4,297,145	4,286,380
Investments in associates	301,342	286,947
Investments in joint ventures	8,447,799	8,506,395	8,237,190
Investment property		10,726,448
Property, plant and equipment	11,681,575	10,726,448
Intangible assets and goodwill	16,973,610	17,109,439
Loans, borrowings and debentures	(21,688,946)	(18,338,497)	(18,829,203)
Derivative financial instruments	(115,085)	(295,844)
Trade payables	(2,433,995)	(2,033,110)
Real estate credit certificates	(86,745)	(195,745)
Employee benefits payable	(291,080)	(238,159)
Preferred shareholders payable in subsidiaries	(1,442,679)	(1,769,427)
Lease	(944,138)	(1,397,543)
Other current liabilities	(2,044,244)	(1,335,777)
Other non-current liabilities	(9,518,186)	(8,855,999)
Total assets (net of liabilities) allocated by segment	17,059,413	16,009,749	16,189,250	13,410,386
Total assets	55,624,511	50,469,850
Equity attributable to owners of the Company	6,038,757	6,272,463
Non-controllinginterests	11,020,656	9,737,286
Total shareholders' equity	17,059,413	16,009,749	R$ 16189250	R$ 13410386
Cosan S.A. [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	3,150,328	3,990,930
Marketable securities	700,035	371,167
Trade receivables	950,701	753,969
Derivative financial instruments	1,052,105	747,411
Inventories	380,770	346,173
Other financial assets	1,686,718	70,487
Other current assets	626,672	793,861
Other non-currentassets	1,521,810	1,761,857
Investments in associates	259,412	240,100
Investments in joint ventures	8,447,799	8,506,395
Investment property		389,329
Property, plant and equipment	412,325
Intangible assets and goodwill	9,350,598	9,328,150
Loans, borrowings and debentures	(9,674,994)	(9,138,129)
Derivative financial instruments	(114,531)	(283,541)
Trade payables	(1,805,385)	(1,467,570)
Employee benefits payable	(124,017)	(121,009)
Preferred shareholders payable in subsidiaries	(1,442,679)	(1,769,427)
Other current liabilities	(1,449,477)	(662,235)
Other non-current liabilities	(3,630,926)	(3,065,579)
Total assets (net of liabilities) allocated by segment	10,297,264	10,792,339
Total assets	28,539,273	27,299,829
Equity attributable to owners of the Company	9,446,669	8,965,606
Non-controllinginterests	850,595	1,826,733
Total shareholders' equity	10,297,264	10,792,339
Cosan Logistica [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	179,909	260,542
Marketable securities	3,153,160	920,413
Trade receivables	371,718	431,461
Derivative financial instruments	110,107	3,669
Inventories	282,291	284,579
Assets held for sale		39,907
Other current assets	438,369	382,551
Other non-currentassets	2,770,618	2,549,631
Investments in associates	41,930	46,847
Investment property		10,337,119
Property, plant and equipment	11,266,278
Intangible assets and goodwill	7,622,969	7,781,289
Loans, borrowings and debentures	(9,670,946)	(8,523,175)
Derivative financial instruments		(12,303)
Trade payables	(628,597)	(565,539)
Real estate credit certificates	(86,745)	(195,745)
Employee benefits payable	(166,864)	(117,149)
Lease	(944,138)	(1,397,543)
Other current liabilities	(778,049)	(663,083)
Other non-current liabilities	(5,938,422)	(5,881,195)
Total assets (net of liabilities) allocated by segment	8,023,588	5,682,276
Total assets	26,237,349	23,038,008
Equity attributable to owners of the Company	2,211,005	1,540,225
Non-controllinginterests	5,812,583	4,142,051
Total shareholders' equity	8,023,588	5,682,276
Operating segments [member] | Raizen Energia S.A. [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	2,069,357	2,787,588
Trade receivables	688,235	682,813
Derivative financial instruments	453,775	1,243,260
Inventories	2,804,223	2,293,492
Other financial assets	476,181	711,453
Other current assets	2,114,733	3,030,674
Other non-currentassets	3,373,565	2,852,423
Investments in associates	348,523	393,159
Biological assets	880,668	1,119,623
Investment property		10,525,166
Property, plant and equipment	10,753,205
Intangible assets and goodwill	3,669,903	3,224,303
Loans, borrowings and debentures	(10,853,768)	(11,556,950)
Derivative financial instruments	(250,033)	(789,193)
Trade payables	(1,341,867)	(1,147,089)
Employee benefits payable	(356,155)	(314,989)
Other current liabilities	(1,412,872)	(1,507,193)
Other non-current liabilities	(1,345,322)	(1,367,686)
Total assets (net of liabilities) allocated by segment	12,072,351	12,180,854
Total assets	27,632,368	28,863,954
Equity attributable to owners of the Company	12,073,314	12,181,817
Non-controllinginterests	(963)	(963)
Total shareholders' equity	12,072,351	12,180,854
Operating segments [member] | Raizen Combustiveis [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	1,221,890	757,140
Trade receivables	2,679,114	2,518,713
Derivative financial instruments	88,496	178,060
Inventories	2,416,833	2,108,825
Other current assets	1,406,945	1,456,418
Other non-currentassets	1,335,986	1,089,809
Investment property		2,379,438
Property, plant and equipment	2,329,858
Intangible assets and goodwill	4,600,777	4,532,282
Loans, borrowings and debentures	(2,741,312)	(1,043,995)
Derivative financial instruments	(218,888)	(648,070)
Trade payables	(2,124,538)	(1,148,013)
Employee benefits payable	(94,158)	(92,573)
Other current liabilities	(1,387,037)	(2,245,227)
Other non-current liabilities	(4,392,359)	(4,714,035)
Total assets (net of liabilities) allocated by segment	5,121,607	5,128,772
Total assets	16,079,899	15,020,685
Equity attributable to owners of the Company	4,888,966	4,920,333
Non-controllinginterests	232,641	208,439
Total shareholders' equity	5,121,607	5,128,772
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	1,727,521	2,108,253
Marketable securities	509,544	202,568
Trade receivables	640,682	513,423
Derivative financial instruments	458,476	437,137
Inventories	76,548	114,745
Other current assets	155,815	80,758
Other non-currentassets	356,962	307,306
Intangible assets and goodwill	8,471,087	8,550,984
Loans, borrowings and debentures	(4,212,504)	(4,070,076)
Trade payables	(1,444,835)	(1,226,634)
Employee benefits payable	(59,059)	(63,904)
Other current liabilities	(358,430)	(211,900)
Other non-current liabilities	(1,782,718)	(1,549,441)
Total assets (net of liabilities) allocated by segment	4,539,089	5,193,219
Total assets	12,396,635	12,315,174
Equity attributable to owners of the Company	4,539,089	5,193,219
Total shareholders' equity	4,539,089	5,193,219
Operating segments [member] | Moove cash generating unit [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	192,115	203,855
Marketable securities	5,439	10,958
Trade receivables	310,006	240,059
Derivative financial instruments	2,581
Inventories	301,850	228,941
Other current assets	98,419	141,972
Other non-currentassets	70,055	26,036
Investments in associates	12,113	19,400
Investment property		238,346
Property, plant and equipment	270,229
Intangible assets and goodwill	873,924	770,118
Loans, borrowings and debentures	(589,292)	(471,661)
Derivative financial instruments	(8,293)	(35,155)
Trade payables	(353,474)	(232,690)
Employee benefits payable	(34,125)	(30,187)
Other current liabilities	(237,302)	(168,995)
Other non-current liabilities	(212,710)	(132,414)
Total assets (net of liabilities) allocated by segment	701,535	808,583
Total assets	2,136,731	1,879,685
Equity attributable to owners of the Company	701,535	808,583
Total shareholders' equity	701,535	808,583
Operating segments [member] | Logistics [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	179,909	260,542
Marketable securities	3,153,160	920,413
Trade receivables	371,718	431,461
Derivative financial instruments	110,107	3,669
Inventories	282,291	284,579
Assets held for sale		39,907
Other current assets	438,369	382,551
Other non-currentassets	2,770,618	2,549,631
Investments in associates	41,930	46,847
Investment property		10,337,119
Property, plant and equipment	11,266,278
Intangible assets and goodwill	7,622,969	7,781,289
Loans, borrowings and debentures	(9,670,946)	(8,523,175)
Derivative financial instruments		(12,303)
Trade payables	(628,597)	(565,539)
Real estate credit certificates	(86,745)	(195,745)
Employee benefits payable	(166,864)	(117,149)
Lease	(944,138)	(1,397,543)
Other current liabilities	(778,049)	(663,083)
Other non-current liabilities	(5,938,422)	(5,881,195)
Total assets (net of liabilities) allocated by segment	8,023,588	5,682,276
Total assets	26,237,349	23,038,008
Equity attributable to owners of the Company	2,211,005	1,540,225
Non-controllinginterests	5,812,583	4,142,051
Total shareholders' equity	8,023,588	5,682,276
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	2,455,632	1,926,938
Marketable securities	185,200	157,641
Trade receivables	14	487
Derivative financial instruments	591,049	310,274
Inventories	2,372	2,487
Other financial assets	1,340,000	70,487
Other current assets	900,345	658,550
Other non-currentassets	1,100,740	1,436,632
Investments in associates	11,862,366	11,153,390
Investments in joint ventures	8,447,799	8,506,395
Investment property		150,983
Property, plant and equipment	145,068
Intangible assets and goodwill	5,630	7,048
Loans, borrowings and debentures	(7,216,204)	(5,273,585)
Derivative financial instruments	(106,792)	(248,386)
Trade payables	(7,089)	(8,247)
Employee benefits payable	(31,032)	(26,919)
Preferred shareholders payable in subsidiaries	(1,442,679)	(1,769,427)
Other current liabilities	(1,237,815)	(407,835)
Other non-current liabilities	(1,663,907)	(1,408,841)
Total assets (net of liabilities) allocated by segment	15,330,697	15,238,072
Total assets	27,036,215	24,381,312
Equity attributable to owners of the Company	15,330,321	15,238,072
Non-controllinginterests	376
Total shareholders' equity	15,330,697	15,238,072
Deconsolidation effects IFRS 11 [member]
Disclosure of operating segments [line items]
Cash and cash equivalents	(3,291,247)	(3,544,728)
Trade receivables	(3,367,349)	(3,201,526)
Derivative financial instruments	(542,271)	(1,421,320)
Inventories	(5,221,056)	(4,402,317)
Other financial assets	(476,181)	(711,453)
Other current assets	(3,521,678)	(4,487,092)
Other non-currentassets	(4,709,551)	(3,942,232)
Investments in associates	(348,523)	(393,159)
Biological assets	(880,668)	(1,119,623)
Investment property		(12,904,604)
Property, plant and equipment	(13,083,063)
Intangible assets and goodwill	(8,270,680)	(7,756,585)
Loans, borrowings and debentures	13,595,080	12,600,945
Derivative financial instruments	468,921	1,437,263
Trade payables	3,466,405	2,295,102
Employee benefits payable	450,313	407,562
Other current liabilities	2,799,909	3,752,420
Other non-current liabilities	5,737,681	6,081,721
Total assets (net of liabilities) allocated by segment	(17,193,958)	(17,309,626)
Total assets	(43,712,267)	(43,884,639)
Equity attributable to owners of the Company	(16,962,280)	(17,102,150)
Non-controllinginterests	(231,678)	(207,476)
Total shareholders' equity	(17,193,958)	(17,309,626)
Elimination of intersegment amounts [member]
Disclosure of operating segments [line items]
Other financial assets		(70,487)
Other current assets	(566,122)	(107,927)
Other non-currentassets	(1,230)	(33,225)
Investments in associates	(11,615,067)	(10,932,690)
Other current liabilities	567,352	116,036
Other non-current liabilities	79,571	115,892
Total assets (net of liabilities) allocated by segment	(11,535,496)	(10,912,401)
Total assets	(12,182,419)	(11,144,329)
Equity attributable to owners of the Company	(16,743,193)	(16,507,636)
Non-controllinginterests	5,207,697	5,595,235
Total shareholders' equity	R$ 11535496	R$ 10912401

Operating Segments - Summary 81

Operating Segments - Summary of Net Sales by Segment (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of operating segments [line items]
Revenue	R$ 13582463	R$ 12518139	R$ 12355536
Operating segments [member] | Raizen Energia S.A. [member]
Disclosure of operating segments [line items]
Revenue	13,152,678	13,133,737	11,080,849
Operating segments [member] | Raizen Energia S.A. [member] | Ethanol [member]
Disclosure of operating segments [line items]
Revenue	6,550,652	6,480,409	5,557,298
Operating segments [member] | Raizen Energia S.A. [member] | Sugar [member]
Disclosure of operating segments [line items]
Revenue	5,377,351	5,794,771	4,671,006
Operating segments [member] | Raizen Energia S.A. [member] | Cogeneration [member]
Disclosure of operating segments [line items]
Revenue	884,300	520,468	554,876
Operating segments [member] | Raizen Energia S.A. [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	340,375	338,089	297,669
Operating segments [member] | Raizen Combustiveis [member]
Disclosure of operating segments [line items]
Revenue	72,789,148	68,143,047	61,412,966
Operating segments [member] | Raizen Combustiveis [member] | Fuels [member]
Disclosure of operating segments [line items]
Revenue	72,789,148	68,143,047	61,412,966
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of operating segments [line items]
Revenue	5,537,857	5,657,246	6,597,017
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Cogeneration [member]
Disclosure of operating segments [line items]
Revenue	229,716	216,032	271,641
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	68,577	107,138	36,956
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Industrial [member]
Disclosure of operating segments [line items]
Revenue	3,494,396	3,640,921	4,206,946
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Residential [member]
Disclosure of operating segments [line items]
Revenue	849,723	793,335	677,693
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Thermal generation [member]
Disclosure of operating segments [line items]
Revenue		116,419	511,942
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Automotive [member]
Disclosure of operating segments [line items]
Revenue	224,203	205,986	197,262
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Commercial [member]
Disclosure of operating segments [line items]
Revenue	320,049	238,390	286,491
Operating segments [member] | Companhia de Gas de Sao Paulo - COMGAS [member] | Construction revenue [member]
Disclosure of operating segments [line items]
Revenue	351,193	339,025	408,086
Operating segments [member] | Moove cash generating unit [member]
Disclosure of operating segments [line items]
Revenue	2,129,522	1,883,674	1,751,728
Operating segments [member] | Moove cash generating unit [member] | Other [member]
Disclosure of operating segments [line items]
Revenue	32,072	21,683	15,714
Operating segments [member] | Moove cash generating unit [member] | Finished goods [member]
Disclosure of operating segments [line items]
Revenue	1,876,935	1,642,899	1,514,005
Operating segments [member] | Moove cash generating unit [member] | Basic oil [member]
Disclosure of operating segments [line items]
Revenue	220,515	219,092	222,009
Operating segments [member] | Logistics [member]
Disclosure of operating segments [line items]
Revenue	5,946,349	5,014,555	4,037,923
Operating segments [member] | Logistics [member] | North Operation [member]
Disclosure of operating segments [line items]
Revenue	4,439,766	3,651,455	2,925,113
Operating segments [member] | Logistics [member] | South Operation [member]
Disclosure of operating segments [line items]
Revenue	1,283,085	1,097,700	888,502
Operating segments [member] | Logistics [member] | Container Operations [member]
Disclosure of operating segments [line items]
Revenue	223,498	265,400	224,308
Unallocated amounts [member] | Cosan Corporate [member]
Disclosure of operating segments [line items]
Revenue	3,441	873	436
IFRS 11 - Deconsolidation of adjustments/eliminations joint ventures and eliminations [member]
Disclosure of operating segments [line items]
Revenue	R$ 85976532	R$ 81314993	R$ 72525383

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash and cash equivalents [abstract]
Cash and bank deposits	R$ 53525	R$ 376029
Savings account	2,115,562	409,333
Financial investments	2,386,090	3,714,226
Cash and cash equivalents	R$ 4555177	R$ 4499588	R$ 3505824	R$ 1649340

Cash and Cash Equivalents - S83

Cash and Cash Equivalents - Summary of Financial Investments (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents1 [line items]
Financial investments	R$ 2386090	R$ 3714226
Investment funds [member]
Cash and cash equivalents1 [line items]
Financial investments	1,852,114	3,203,907
Investment funds [member] | Repurchase agreements [member]
Cash and cash equivalents1 [line items]
Financial investments	1,474,509	2,840,760
Investment funds [member] | Bank certificate of deposits - CDB [member]
Cash and cash equivalents1 [line items]
Financial investments	377,605	363,147
Bank investments [member]
Cash and cash equivalents1 [line items]
Financial investments	533,976	510,319
Bank investments [member] | Repurchase agreements [member]
Cash and cash equivalents1 [line items]
Financial investments	160,124	26,719
Bank investments [member] | Bank certificate of deposits - CDB [member]
Cash and cash equivalents1 [line items]
Financial investments	367,988	468,384
Bank investments [member] | Other Bank Investments [member]
Cash and cash equivalents1 [line items]
Financial investments	R$ 5864	R$ 15216

Marketable Securities - Summary

Marketable Securities - Summary of Marketable Securities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Marketable Securities [line items]
Marketable securities	R$ 3853343	R$ 1291580
Government security [member]
Disclosure of Marketable Securities [line items]
Marketable securities	3,640,726	1,004,388
Bank certificate of deposits - CDB [member]
Disclosure of Marketable Securities [line items]
Marketable securities	R$ 212617	R$ 287192

Marketable Securities and Res85

Marketable Securities and Restricted Cash - Summary of Restricted Cash (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Restricted Cash and Cash Equivalents [Line Items]
Restricted cash	R$ 225634	R$ 200999
Investments linked to loans [member]
Disclosure of Restricted Cash and Cash Equivalents [Line Items]
Restricted cash	93,251	63,474
Securities pledged as collateral [member]
Disclosure of Restricted Cash and Cash Equivalents [Line Items]
Restricted cash	R$ 132383	R$ 137525

Marketable Securities - Summa86

Marketable Securities - Summary of Marketable Securities (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017
Bottom of range [member]
Disclosure of Marketable Securities [line items]
Bank certificate of deposits maturity period	2 years
Sovereign debt securities classified as held-for-trading maturity period	2 years
Top of range [member]
Disclosure of Marketable Securities [line items]
Bank certificate of deposits maturity period	5 years
Sovereign debt securities classified as held-for-trading maturity period	5 years

Trade Receivables - Summary of

Trade Receivables - Summary of Trade Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 1322420	R$ 1185430
Current	1,277,766	1,130,624
Non-current	44,654	54,806
Allowance for doubtful accounts [member]
Disclosure of Trade Receivables [line items]
Trade receivables	(121,052)	(90,286)
Domestic - Brazilian Reais [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,388,837	1,248,270
Export - Foreign currency [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 54635	R$ 27446

Trade Receivables - Summary o88

Trade Receivables - Summary of Ageing of Trade Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 1322420	R$ 1185430
Allowance for doubtful accounts [member]
Disclosure of Trade Receivables [line items]
Trade receivables	(121,052)	(90,286)
Not overdue [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	1,033,076	1,068,230
Overdue From 1 to 30 days [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	160,654	81,012
Overdue From 31 to 60 days [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	26,881	18,323
Overdue From 61 to 90 days [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	64,947	7,411
More than 90 days [member] | Cost [member]
Disclosure of Trade Receivables [line items]
Trade receivables	R$ 157914	R$ 100740

Trade Receivables - Summary o89

Trade Receivables - Summary of Changes in Allowance for Doubtful Accounts (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Trade Receivables [Abstract]
Beginning balance	R$ 90286	R$ 63431
Provision	(38,809)	(34,511)
Reversal	8,043	7,656
Ending balance	R$ 121052	R$ 90286

Other Current Tax Receivables -

Other Current Tax Receivables - Summary of Other Current Tax Receivables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	R$ 1106230	R$ 918705
Current	327,410	178,856
Non-Current	778,820	739,849
ICMS - State VAT [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	477,160	422,627
ICM SCIAP Taxes [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	214,745	185,707
Credit installment [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	38,926	36,708
COFINS - Revenue tax [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	73,214	48,220
PIS - Revenue tax [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	278,512	209,700
Other [member]
Trade and Other Current Receivables [line items]
Receivables from taxes other than income tax	R$ 23673	R$ 15743

Other financial assets - Additi

Other financial assets - Additional information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 21, 2017
Disclosure of other financial assets [line items]
Contingent asset		R$ 1340000
Financial discount recognized as financial expense	R$ 251648
Assignment of trade receivables	460,974
Other assets [member]
Disclosure of other financial assets [line items]
Credit rights	426,438
Other liabilities [member]
Disclosure of other financial assets [line items]
Legal fees	51,173
Previously reported [member]
Disclosure of other financial assets [line items]
Assignment of trade receivables	712,622
Other revenue [member]
Disclosure of other financial assets [line items]
Credit rights net of tax	306,151
Gains on sale of credit rights net of tax	R$ 733815

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Classes of current inventories [abstract]
Finished goods	R$ 298860	R$ 223608
Raw material for construction process	53,213	73,527
Fuels and lubricants	4,207	7,397
Spare parts and accessories	244,256	244,453
Warehouse and others	62,525	81,767
Inventories	R$ 663061	R$ 630752

Inventories - Additional Inform

Inventories - Additional Information (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Inventory Valuation Reserve [Member]
Disclosure of Inventories [Line Items]
Provision	R$ 25035	R$ 24745

Related Parties - Summary of Re

Related Parties - Summary of Receivables from and Payables to Related Parties (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of receivables and payables [line items]
Receivables from related parties, current	R$ 30059	R$ 58517
Receivables from related parties, non-current	169,755	183,740
Payables to related parties	328,263	237,081
Commercial operations [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	30,059	48,845
Commercial operations [member] | Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	22,283	37,249
Commercial operations [member] | Aguassanta Participacoes S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	17	6,342
Commercial operations [member] | Radar Propriedades Agricolas S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		517
Commercial operations [member] | Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	6,094	4,206
Commercial operations [member] | Other [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current	1,665	531
Corporate operation agreements [member] | Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, current		9,672
Receivables under the framework agreement [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	136,478	143,178
Receivables under the framework agreement [member] | Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	87,969	114,473
Receivables under the framework agreement [member] | Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	18,086
Receivables under the framework agreement [member] | Janus Brasil Participacoes S.A. [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	30,423	28,705
Financial and corporation operations [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	33,277	40,562
Financial and corporation operations [member] | Other [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	1,833	1,618
Financial and corporation operations [member] | Rezende Barbosa [member]
Disclosure of receivables and payables [line items]
Receivables from related parties, non-current	31,444	38,944
Corporate operation [member] | Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Payables to related parties	198,198	160,030
Corporate operation [member] | Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Payables to related parties	128,189	75,624
Corporate operation [member] | Other [member]
Disclosure of receivables and payables [line items]
Payables to related parties	R$ 1876	R$ 1427

Related Parties - Summary of 95

Related Parties - Summary of Related Party Transactions (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of receivables and payables [line items]
Sales of goods and services	R$ 573928	R$ 552088	R$ 451500
Purchase of goods / Inputs	(1,007,862)	(818,901)	(447,554)
Discontinued operation		57,007	58,508
Shared expense	(70,914)	(72,597)	(41,483)
Financial result	7,352	2,253	2,250
Raizen Combustiveis S.A. [member]
Disclosure of receivables and payables [line items]
Sales of goods and services	154,104	135,581	98,235
Purchase of goods / Inputs	(1,006,515)	(817,198)	(445,123)
Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Sales of goods and services	411,443	416,507	353,265
Purchase of goods / Inputs	(1,347)	(1,703)	(2,431)
Discontinued operation		57,007	58,508
Raizen Energia S.A. [member]
Disclosure of receivables and payables [line items]
Shared expense	(70,914)	(72,597)	(41,483)
Financial result	7,727	2,441	2,440
Usina Santa Luiza [member]
Disclosure of receivables and payables [line items]
Financial result	(378)	(180)
Other [member]
Disclosure of receivables and payables [line items]
Sales of goods and services	8,381
Other [member] | Other [member]
Disclosure of receivables and payables [line items]
Financial result	R$ 3	R$ 8	R$ 190

Related Parties - Additional In

Related Parties - Additional Information (Detail)	Dec. 31, 2017BRL (R$)
Commercial operations [member] | Subsidiaries, associates and joint ventures [member]
Disclosure of receivables and payables [line items]
Doubtful loss	R$ 0

Related Parties - Summary of Of

Related Parties - Summary of Officers' and Directors' Compensation (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of transactions between related parties [abstract]
Short-term benefits to officers and directors	R$ 76976	R$ 146469	R$ 79620
Post-employment benefits	934	918	339
Other long-term benefits	664	533
Benefits from termination of employment contract	635	2,367
Share-based payment transactions	63,658	11,621	12,661
Officers' and directors' compensation	R$ 142867	R$ 161908	R$ 92620

Investments in Associates - Sum

Investments in Associates - Summary of Information in Associates of Company and Company's Ownership (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of associates and joint ventures [line items]
Beginning balance	R$ 286947
Interest in earnings (losses) of associates	(17,162)	R$ 4440	R$ 7978
Ending balance	301,342	286,947
Associates [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	286,947	184,376
Interest in earnings (losses) of associates	17,162	(4,440)
Reclassification from non-current assets held for sale		86,068
Other comprehensive income	4,042	(90)
Dividends	(16,230)	(9,967)
Capital increase	14,506	28,802
Other	(5,085)	2,198
Ending balance	R$ 301342	286,947	184,376
Tellus Brasil Participacoes S.A. [member] | Associates [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	65,957,282
Shares held by Cosan	33,638,214
Cosan ownership interest	51.00%
Economic benefits %	5.00%
Beginning balance	R$ 97002	99,638
Interest in earnings (losses) of associates	4,972	5
Dividends	(3,251)	(2,641)
Ending balance	R$ 98723	97,002	99,638
Novvi Limited Liability Company [member] | Associates [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	620,002
Shares held by Cosan	200,000
Cosan ownership interest	32.26%
Economic benefits %	32.26%
Beginning balance	R$ 18838	6,783
Interest in earnings (losses) of associates	(7,665)	(8,917)
Other comprehensive income	583
Capital increase		20,972
Ending balance	R$ 11756	18,838	6,783
Janus Brasil Participacoes S.A. [member] | Associates [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	1,907,000
Shares held by Cosan	934,430
Cosan ownership interest	51.00%
Economic benefits %	5.00%
Beginning balance	R$ 33998	23,713
Interest in earnings (losses) of associates	3,014	3,938
Other comprehensive income	3,181	(90)
Dividends	(1,840)	(1,393)
Capital increase	13,073	7,830
Ending balance	R$ 51426	33,998	23,713
Radar Propriedades Agricolas S.A. [member] | Associates [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	1,735,703
Shares held by Cosan	531,125
Cosan ownership interest	51.00%
Economic benefits %	3.00%
Beginning balance	R$ 55148
Interest in earnings (losses) of associates	3,128	(1,013)
Reclassification from non-current assets held for sale		56,161
Other comprehensive income	232
Dividends	(976)
Ending balance	R$ 57532	55,148
Radar II Propriedades Agricolas S.A. [member] | Associates [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	81,440,221
Shares held by Cosan	24,920,708
Cosan ownership interest	51.00%
Economic benefits %	3.00%
Beginning balance	R$ 30537
Interest in earnings (losses) of associates	1,704	90
Reclassification from non-current assets held for sale		29,907
Other comprehensive income	46
Dividends	(1,161)
Other		540
Ending balance	R$ 31126	30,537
Usina Santa Luiza SA [member] | Associates [member]
Disclosure of associates and joint ventures [line items]
Shares issued by the associate	28,553,200
Shares held by Cosan	9,516,782
Cosan ownership interest	33.33%
Economic benefits %	33.33%
Interest in earnings (losses) of associates	R$ 8979
Capital increase	1,433
Other	(6,023)
Ending balance	4,389
Other investments [member] | Associates [member]
Disclosure of associates and joint ventures [line items]
Beginning balance	51,424	54,242
Interest in earnings (losses) of associates	3,030	1,457
Dividends	(9,002)	(5,933)
Other	938	1,658
Ending balance	R$ 46390	R$ 51424	R$ 54242

Investments in Associates - S99

Investments in Associates - Summary of Financial Information of Associates (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of financial statements [line items]
Assets	R$ 55624511	R$ 50469850
Liabilities	38,565,098	34,460,101
Shareholders' equity	17,059,413	16,009,749	R$ 16189250	R$ 13410386
Profit or loss in the year	1,046,297	459,023	R$ 799761
Tellus Brasil Participacoes S.A. [member]
Statement of financial statements [line items]
Assets	2,029,201	1,351,229
Liabilities	(99,135)	(137,817)
Shareholders' equity	(1,930,066)	(1,213,412)
Profit or loss in the year	97,044	25,240
Novvi Limited Liability Company [member]
Statement of financial statements [line items]
Assets	42,739	31,667
Liabilities	(7,095)	(5,362)
Shareholders' equity	(35,644)	(26,305)
Profit or loss in the year	(24,415)	(7,538)
Radar Propriedades Agricolas S.A. [member]
Statement of financial statements [line items]
Assets	2,362,536	2,272,186
Liabilities	(63,915)	(76,967)
Shareholders' equity	(2,298,621)	(2,195,219)
Profit or loss in the year	125,441	6,277
Radar II Propriedades Agricolas S.A. [member]
Statement of financial statements [line items]
Assets	1,026,024	1,025,099
Liabilities	(53)	(7,197)
Shareholders' equity	(1,025,971)	(1,017,902)
Profit or loss in the year	56,197	33,151
Janus Brasil Participacoes S.A. [member]
Statement of financial statements [line items]
Assets	1,753,327	1,981,815
Liabilities	(162,531)	(86,357)
Shareholders' equity	(1,590,796)	(1,895,458)
Profit or loss in the year	R$ 116357	R$ 61475

Investments in Associates - 100

Investments in Associates - Summary of Non-controlling Interests in Subsidiaries (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of noncontrolling interests [line items]
Beginning balance	R$ 54122
Interest in earnings (losses) of associates			R$ 2903910
Ending balance		R$ 54122
Cosan S.A. [member]
Disclosure of noncontrolling interests [line items]
Shares issued by the associate	407,904,353
Shares held by non-controlling shareholders	169,782,728
Non-controlling interest	41.62%
Cosan Logistica S.A. [member]
Disclosure of noncontrolling interests [line items]
Shares issued by the associate	463,224,241
Shares held by non-controlling shareholders	127,088,597
Non-controlling interest	27.44%
Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of noncontrolling interests [line items]
Shares issued by the associate	130,038,279
Shares held by non-controlling shareholders	26,171,755
Non-controlling interest	20.13%
Rumo S.A. [member]
Disclosure of noncontrolling interests [line items]
Shares issued by the associate	1,559,015,898
Shares held by non-controlling shareholders	1,088,431,798
Non-controlling interest	69.82%
Logispot Armazens Agricolas S.A. [member]
Disclosure of noncontrolling interests [line items]
Shares issued by the associate	2,040,816
Shares held by non-controlling shareholders	1,000,000
Non-controlling interest	49.00%
Subsidiaries [member]
Disclosure of noncontrolling interests [line items]
Beginning balance	R$ 9737286	10,275,531
Interest in earnings (losses) of associates	495,276	181,219
Sales or purchase of interests	(643,861)	(1,620,136)
Other comprehensive income (losses)	64,605	18,369
Dividends	(727,224)	(893,802)
Capital increase	2,052,962	1,985,608
Other	41,612	(209,503)
Ending balance	11,020,656	9,737,286	10,275,531
Subsidiaries [member] | Elimination of participation Radar II in Radar [member]
Disclosure of noncontrolling interests [line items]
Beginning balance		(498,850)
Interest in earnings (losses) of associates		(7,580)
Sales or purchase of interests		506,430
Ending balance			(498,850)
Subsidiaries [member] | Cosan S.A. [member]
Disclosure of noncontrolling interests [line items]
Beginning balance	3,343,719	3,274,913
Interest in earnings (losses) of associates	499,455	415,177
Sales or purchase of interests	148,465
Other comprehensive income (losses)	66,612	33,618
Dividends	(274,177)	(330,431)
Other	10,976	(49,558)
Ending balance	3,795,050	3,343,719	3,274,913
Subsidiaries [member] | Cosan Logistica S.A. [member]
Disclosure of noncontrolling interests [line items]
Beginning balance	424,784	409,051
Interest in earnings (losses) of associates	(21,840)	(61,325)
Sales or purchase of interests	(6,026)
Other comprehensive income (losses)	124	428
Capital increase	209,786	139,556
Other	456	(62,926)
Ending balance	607,284	424,784	409,051
Subsidiaries [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of noncontrolling interests [line items]
Beginning balance	1,826,733	2,109,567
Interest in earnings (losses) of associates	195,206	313,207
Sales or purchase of interests	(753,019)
Other comprehensive income (losses)	(3,130)	(20,913)
Dividends	(428,603)	(563,371)
Other	13,408	(11,757)
Ending balance	850,595	1,826,733	2,109,567
Subsidiaries [member] | Rumo Logistica Operadora Multimodal S.A. [member]
Disclosure of noncontrolling interests [line items]
Beginning balance		2,866,244
Interest in earnings (losses) of associates		(525,888)
Other comprehensive income (losses)		4,816
Capital increase		1,846,052
Incorporation		(4,105,962)
Other		(85,262)
Ending balance			2,866,244
Subsidiaries [member] | Rumo S.A. [member]
Disclosure of noncontrolling interests [line items]
Beginning balance	4,105,962
Interest in earnings (losses) of associates	(182,997)
Sales or purchase of interests	(33,281)
Other comprehensive income (losses)	999
Dividends	(5,049)
Capital increase	1,843,176
Incorporation		4,105,962
Other	3,953
Ending balance	5,732,763	4,105,962
Subsidiaries [member] | Logispot Armazens Agricolas S.A. [member]
Disclosure of noncontrolling interests [line items]
Beginning balance	36,088	36,835
Interest in earnings (losses) of associates	(1,500)	(747)
Ending balance	34,588	36,088	36,835
Subsidiaries [member] | Radar Propriedades Agricolas S.A. [member]
Disclosure of noncontrolling interests [line items]
Beginning balance		1,728,749
Interest in earnings (losses) of associates		37,828
Sales or purchase of interests		(1,766,959)
Other comprehensive income (losses)		382
Ending balance			1,728,749
Subsidiaries [member] | Radar II Propriedades Agricolas S.A. [member]
Disclosure of noncontrolling interests [line items]
Beginning balance		349,022
Interest in earnings (losses) of associates		10,547
Sales or purchase of interests		(359,607)
Other comprehensive income (losses)		R$ 38
Ending balance			R$ 349022
Subsidiaries [member] | Other investments [member]
Disclosure of noncontrolling interests [line items]
Interest in earnings (losses) of associates	6,952
Dividends	(19,395)
Other	12,819
Ending balance	R$ 376

Investments in Associates - 101

Investments in Associates - Summary of Balance Sheet (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current
Assets	R$ 13033936	R$ 8769009
Liabilities	9,022,320	6,629,067
Non-current
Assets	(42,590,575)	(41,700,841)
Liabilities	29,542,778	27,831,034
Total shareholders' equity	17,059,413	16,009,749	R$ 16189250	R$ 13410386
Cosan S.A. [member]
Current
Assets	2,439,746	1,886,852
Liabilities	(1,074,408)	(472,635)
Net current assets (liabilities)	1,365,338	1,414,217
Non-current
Assets	14,154,927	14,158,798
Liabilities	(6,073,595)	(6,607,409)
Net non-current assets	8,081,332	7,551,389
Total shareholders' equity	9,446,670	8,965,606
Cosan Logistica S.A. [member]
Current
Assets	7,112	7,278
Liabilities	(3,625)	(2,176)
Net current assets (liabilities)	3,487	5,102
Non-current
Assets	2,207,520	1,535,123
Net non-current assets	2,207,520	1,535,123
Total shareholders' equity	2,211,007	1,540,225
Companhia de Gas de Sao Paulo - COMGAS [member]
Current
Assets	3,292,492	3,003,846
Liabilities	(3,126,675)	(1,980,304)
Net current assets (liabilities)	165,817	1,023,542
Non-current
Assets	9,104,142	9,311,327
Liabilities	(4,730,870)	(5,141,649)
Net non-current assets	4,373,272	4,169,678
Total shareholders' equity	4,539,089	5,193,220
Rumo S.A. [member]
Current
Assets	581,296	324,390
Liabilities	(585,226)	(1,086,631)
Net current assets (liabilities)	(3,930)	(762,241)
Non-current
Assets	10,239,474	9,421,556
Liabilities	(2,484,084)	(3,254,620)
Net non-current assets	7,755,390	6,166,936
Total shareholders' equity	R$ 7751460	R$ 5404695

Investments in Associates - 102

Investments in Associates - Summary of Profit or Loss and Other Comprehensive Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of financial statements [line items]
Net sales	R$ 13582463	R$ 12518139	R$ 12355536
Income tax (expenses) benefit	(428,355)	(61,702)	30,410
Profit (loss) from discontinued operation		(35,262)	100,867
Profit (loss) for the year	1,046,297	459,023	799,761
Other comprehensive income	151,065	140,751	(418,413)
Total comprehensive income	1,197,362	475,145	393,795
Comprehensive income attributable to non-controlling interests	560,099	199,588	300,666
Dividends paid	792,145	975,405	531,502
Cosan S.A. [member]
Statement of financial statements [line items]
Profit (loss) before taxes	1,606,191	754,717	280,848
Income tax (expenses) benefit	(290,867)	357,425	260,320
Profit (loss) from discontinued operation		(76,057)	38,915
Profit (loss) for the year	1,315,324	1,036,085	580,083
Other comprehensive income	179,645	(111,232)	(359,989)
Total comprehensive income	1,494,969	924,853	220,094
Comprehensive income attributable to non-controlling interests	622,254	348,764	80,328
Dividends paid	(376,679)	(866,834)	(272,330)
Cosan Logistica S.A. [member]
Statement of financial statements [line items]
Profit (loss) before taxes	(78,218)	(206,412)	(25,841)
Income tax (expenses) benefit	(1,297)	(282)	(4,189)
Profit (loss) for the year	(79,515)	(206,694)	(30,030)
Other comprehensive income	394	1,276	3,404
Total comprehensive income	(79,121)	(205,418)	(26,626)
Comprehensive income attributable to non-controlling interests	(21,707)	(56,515)	(9,780)
Companhia de Gas de Sao Paulo - COMGAS [member]
Statement of financial statements [line items]
Net sales	5,537,857	5,657,246	6,597,017
Profit (loss) before taxes	795,629	1,312,517	866,742
Income tax (expenses) benefit	(235,972)	(411,418)	(248,354)
Profit (loss) for the year	559,657	901,099	618,388
Other comprehensive income	(15,585)	(56,012)	2,277
Total comprehensive income	544,072	845,087	620,665
Comprehensive income attributable to non-controlling interests	109,501	315,555	240,011
Dividends paid	1,121,407	(1,369,456)	(129,253)
Rumo S.A. [member]
Statement of financial statements [line items]
Net sales	734,840	40,759	903,930
Profit (loss) before taxes	(293,290)	(1,137,856)	(182,164)
Income tax (expenses) benefit	32,483	74,626	23,757
Profit (loss) for the year	(260,807)	(1,063,230)	(158,407)
Other comprehensive income	1,383	4,746	12,966
Total comprehensive income	(259,424)	(1,058,484)	(145,441)
Comprehensive income attributable to non-controlling interests	R$ 185566	R$ 758192	(107,248)
Dividends paid			R$ 300000

Investments in Associates - 103

Investments in Associates - Summary of Cash Flows (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of financial statements [line items]
Increase (decrease) in cash and cash equivalents	R$ 55009	R$ 1089061	R$ 1804860
Cash and cash equivalents at beginning of the year	4,499,588	3,505,824	1,649,340
Cash and cash equivalents at end of the year	4,555,177	4,499,588	3,505,824
Cosan S.A. [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities	98,643	(415,565)	(490,411)
Net cash (used in) generated by investing activities	1,126,170	2,032,424	748,456
Net cash provided by (used in) financing activities	(2,147,738)	(1,280,978)	97,000
Increase (decrease) in cash and cash equivalents	(922,925)	335,881	355,045
Cash and cash equivalents at beginning of the year	1,066,930	731,049	376,004
Cash and cash equivalents at end of the year	144,005	1,066,930	731,049
Cosan Logistica S.A. [member]
Statement of financial statements [line items]
Net cash generated by (used in) operating activities	(3,481)	(3,992)	9,668
Net cash (used in) generated by investing activities	(748,482)	(757,768)	199,897
Net cash provided by (used in) financing activities	753,853	587,915	(36,718)
Increase (decrease) in cash and cash equivalents	1,890	(173,845)	172,847
Cash and cash equivalents at beginning of the year	15	173,860	1,013
Cash and cash equivalents at end of the year	1,905	15	173,860
Companhia de Gas de Sao Paulo - COMGAS [member]
Statement of financial statements [line items]
Cash generated from operations	1,701,783	2,158,498	2,224,752
Income taxes paid	(64,680)	(70,774)	(86,693)
Net cash generated by (used in) operating activities	1,637,103	2,087,724	2,138,059
Net cash (used in) generated by investing activities	(634,776)	(637,013)	(521,313)
Net cash provided by (used in) financing activities	(1,383,142)	(1,310,018)	(622,810)
Increase (decrease) in cash and cash equivalents	(380,815)	140,693	993,936
Cash and cash equivalents at beginning of the year	2,108,336	1,967,643	973,707
Cash and cash equivalents at end of the year	1,727,521	2,108,336	1,967,643
Rumo S.A. [member]
Statement of financial statements [line items]
Cash generated from operations	(529,337)	558,205	(88,190)
Net cash generated by (used in) operating activities	(529,337)	558,205	(88,190)
Net cash (used in) generated by investing activities	(1,434,807)	(761,601)	(336,019)
Net cash provided by (used in) financing activities	1,962,035	202,912	398,093
Increase (decrease) in cash and cash equivalents	(2,109)	(484)	(26,116)
Cash and cash equivalents at beginning of the year	3,039	3,523	29,639
Cash and cash equivalents at end of the year	R$ 930	R$ 3039	R$ 3523

Investments in Joint Ventures -

Investments in Joint Ventures - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)lTMWsJointVentureDistributionAirportFuel_Center
Disclosure of joint ventures [line items]
Number of joint ventures | JointVenture	2
Ownership interest percentage in joint venture	50.00%
Credit facility unused | $	$ 350,000
Raizen Combustiveis S A [member]
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture	50.00%
Number of distribution terminals | Distribution	67
Number of airport terminals | Airport	64
Raizen Combustiveis S A [member] | Bottom of range [member]
Disclosure of joint ventures [line items]
Number of fuel service station | Fuel_Center	6,027
Raizen Energia S A [member]
Disclosure of joint ventures [line items]
Ownership interest percentage in joint venture	50.00%
Volume of ethanol | l	2,000,000,000
Sugar volume | T	4,200,000
Capacity of electricity | MWs	940

Investments in Joint Venture105

Investments in Joint Ventures - Summary of Changes to Investments in Joint Ventures (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of joint ventures [line items]
Beginning balance	R$ 8506395	R$ 8237190
Cosan ownership interest	50.00%
Interest in earnings of joint ventures	R$ 985090	1,570,132	R$ 695165
Other comprehensive income	204,063	58,416
Interest on capital	(42,000)	(158,500)
Dividends	(1,205,749)	(1,200,843)
Ending balance	8,447,799	8,506,395	8,237,190
Raizen Combustiveis S A [member]
Disclosure of joint ventures [line items]
Beginning balance	R$ 3190822	3,204,834
Shares issued by the joint venture	3,303,168,484
Shares held by Cosan	1,651,584,242
Cosan ownership interest	50.00%
Interest in earnings of joint ventures	R$ 694015	737,599
Other comprehensive income	(5,349)	22,949
Interest on capital	(42,000)	(58,500)
Dividends	(651,500)	(716,060)
Ending balance	3,185,988	3,190,822	3,204,834
Raizen Energia S A [member]
Disclosure of joint ventures [line items]
Beginning balance	R$ 5315573	5,032,356
Shares issued by the joint venture	5,902,595,634
Shares held by Cosan	2,951,297,817
Cosan ownership interest	50.00%
Interest in earnings of joint ventures	R$ 291075	832,533
Other comprehensive income	209,412	35,467
Interest on capital		(100,000)
Dividends	(554,249)	(484,783)
Ending balance	R$ 5261811	R$ 5315573	R$ 5032356

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property Plant and Equipment (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	R$ 10726448	R$ 10726448
Beginning balance	10,726,448
Ending balance	11,681,575	10,726,448
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	12,540,013	10,617,938
Beginning balance	12,540,013	10,617,938
Additions	2,197,316	1,975,298
Disposals	(221,944)	(41,464)
Transfers	(33,106)	(255)
Business combinations	20,603	(9,072)
Discontinued operation		(2,432)
Ending balance	14,502,882	12,540,013
Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(1,813,565)	(812,051)
Beginning balance	(1,813,565)	(812,051)
Additions	(1,232,983)	(1,018,020)
Disposals	199,394	23,437
Transfers	25,847	(7,646)
Discontinued operation		715
Ending balance	(2,821,307)	(1,813,565)
Land, buildings and improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	787,544	787,544
Beginning balance	787,544
Ending balance	772,596	787,544
Land, buildings and improvements [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	1,043,437	859,957
Beginning balance	1,043,437	859,957
Additions	38
Disposals	(2,239)	(3,322)
Transfers	28,859	190,537
Business combinations		(3,137)
Discontinued operation		(598)
Ending balance	1,070,095	1,043,437
Land, buildings and improvements [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(255,893)	(118,056)
Beginning balance	(255,893)	(118,056)
Additions	(41,343)	(44,246)
Disposals	234	431
Transfers	(497)	(94,165)
Discontinued operation		143
Ending balance	(297,499)	(255,893)
Machinery, equipment and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	428,565	428,565
Beginning balance	428,565
Ending balance	530,252	428,565
Machinery, equipment and facilities [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	716,310	663,223
Beginning balance	716,310	663,223
Additions	5,911	1,933
Disposals	(106,088)	(1,242)
Transfers	255,398	58,491
Business combinations	2,867	(5,952)
Discontinued operation		(143)
Ending balance	874,398	716,310
Machinery, equipment and facilities [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(287,745)	(218,925)
Beginning balance	(287,745)	(218,925)
Additions	(135,580)	(65,671)
Disposals	93,592	127
Transfers	(14,413)	(3,373)
Discontinued operation		97
Ending balance	(344,146)	(287,745)
Railcars and locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	4,528,172	4,528,172
Beginning balance	4,528,172
Ending balance	4,849,944	4,528,172
Railcars and locomotives [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	5,270,469	4,235,037
Beginning balance	5,270,469	4,235,037
Additions	14,835	23,965
Disposals	(125,206)	(823)
Transfers	935,497	1,012,290
Ending balance	6,095,595	5,270,469
Railcars and locomotives [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(742,297)	(248,686)
Beginning balance	(742,297)	(248,686)
Additions	(643,683)	(498,764)
Disposals	99,753	440
Transfers	40,576	4,713
Ending balance	(1,245,651)	(742,297)
Permanent railways [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	3,932,628	3,932,628
Beginning balance	3,932,628
Ending balance	4,186,339	3,932,628
Permanent railways [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	4,474,856	3,568,597
Beginning balance	4,474,856	3,568,597
Additions	3,729	46,010
Disposals	(3,695)	(7,409)
Transfers	661,226	867,658
Ending balance	5,136,116	4,474,856
Permanent railways [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	(542,228)	(209,308)
Beginning balance	(542,228)	(209,308)
Additions	(395,677)	(328,856)
Disposals	749	3,048
Transfers	(12,621)	(7,112)
Ending balance	(949,777)	(542,228)
Construction in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	708,580	708,580
Beginning balance	708,580
Ending balance	986,102	708,580
Construction in progress [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	708,580	824,034
Beginning balance	708,580	824,034
Additions	2,171,507	1,864,015
Disposals	25,350	(3,698)
Transfers	(1,919,335)	(1,975,108)
Discontinued operation		(663)
Ending balance	986,102	708,580
Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	340,959	340,959
Beginning balance	340,959
Ending balance	356,342	340,959
Other [member] | Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	326,361	467,090
Beginning balance	326,361	467,090
Additions	1,296	39,375
Disposals	(10,066)	(24,970)
Transfers	5,249	(154,123)
Business combinations	17,736	17
Discontinued operation		(1,028)
Ending balance	340,576	326,361
Other [member] | Depreciation and Amortization [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment	14,598	(17,076)
Beginning balance	14,598	(17,076)
Additions	(16,700)	(80,483)
Disposals	5,066	19,391
Transfers	12,802	92,291
Discontinued operation		475
Ending balance	R$ 15766	R$ 14598

Property, Plant and Equipmen107

Property, Plant and Equipment - Schedule of Property Plant and Equipment (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Wagons and locomotives [member]
Disclosure of detailed information about property, plant and equipment [line items]
Bank loan guarantee	R$ 743203	R$ 201678

Intangible Assets and Goodwi108

Intangible Assets and Goodwill - Summary of Intangible Assets and Goodwill (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	R$ 17109439	R$ 17109439
Beginning balance	17,109,439
Ending balance	16,973,610	17,109,439
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	19,639,356	19,372,010
Beginning balance	19,639,356	19,372,010
Additions	475,192	497,216
Disposals	(198,114)	(318,091)
Transfers	327,226	25,462
Business combination	145,925	65,155
Discontinued operation		(2,396)
Ending balance	20,389,585	19,639,356
Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(2,529,917)	(2,062,321)
Beginning balance	(2,529,917)	(2,062,321)
Additions	(704,442)	(730,383)
Disposals	155,681	296,569
Transfers	(337,297)	(34,396)
Discontinued operation		614
Ending balance	(3,415,975)	(2,529,917)
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	715,259	715,259
Beginning balance	715,259
Ending balance	851,885	715,259
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	715,259	713,291
Beginning balance	715,259	713,291
Business combination	136,626	1,968
Ending balance	851,885	715,259
Concession rights [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	15,592,526	15,592,526
Beginning balance	15,592,526
Ending balance	15,428,610	15,592,526
Concession rights [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	16,912,506	16,664,047
Beginning balance	16,912,506	16,664,047
Additions	361,946	382,788
Disposals	(182,339)	(189,849)
Transfers	341,154	(1,697)
Business combination		57,217
Ending balance	17,433,267	16,912,506
Concession rights [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(1,319,980)	(1,011,806)
Beginning balance	(1,319,980)	(1,011,806)
Additions	(490,025)	(483,580)
Disposals	143,331	175,435
Transfers	(337,983)	(29)
Ending balance	(2,004,657)	(1,319,980)
Operating license [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	234,748	234,748
Beginning balance	234,748
Ending balance	223,008	234,748
Operating license [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	435,624	399,350
Beginning balance	435,624	399,350
Additions		26,552
Transfers		9,722
Ending balance	435,624	435,624
Operating license [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(200,876)	(159,004)
Beginning balance	(200,876)	(159,004)
Additions	(11,740)	(11,743)
Transfers		(30,129)
Ending balance	(212,616)	(200,876)
Trademarks [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	69,858	69,858
Beginning balance	69,858
Ending balance	47,031	69,858
Trademarks [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	252,474	252,474
Beginning balance	252,474	252,474
Ending balance	252,474	252,474
Trademarks [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(182,616)	(159,789)
Beginning balance	(182,616)	(159,789)
Additions	(22,827)	(22,827)
Ending balance	(205,443)	(182,616)
Customer-related intangible assets [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	278,129	278,129
Beginning balance	278,129
Ending balance	201,961	278,129
Customer-related intangible assets [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	946,824	940,470
Beginning balance	946,824	940,470
Additions	65,813	65,735
Disposals	(11,554)	(65,694)
Transfers	(11,696)	343
Business combination		5,970
Ending balance	989,387	946,824
Customer-related intangible assets [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(668,695)	(575,411)
Beginning balance	(668,695)	(575,411)
Additions	(127,584)	(151,893)
Disposals	8,132	58,609
Transfers	721
Ending balance	(787,426)	(668,695)
Other [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	218,919	218,919
Beginning balance	218,919
Ending balance	221,115	218,919
Other [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	376,669	402,378
Beginning balance	376,669	402,378
Additions	47,433	22,141
Disposals	(4,221)	(62,548)
Transfers	(2,232)	17,094
Business combination	9,299
Discontinued operation		(2,396)
Ending balance	426,948	376,669
Other [member] | Depreciation and Amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	(157,750)	(156,311)
Beginning balance	(157,750)	(156,311)
Additions	(52,266)	(60,340)
Disposals	4,218	62,525
Transfers	(35)	(4,238)
Discontinued operation		614
Ending balance	R$ 205833	R$ 157750

Intangible Assets and Goodwi109

Intangible Assets and Goodwill - Summary of Intangible Assets and Goodwill (Parenthetical) (Detail) - Stanbridge Group Limited [member] - Comma Oil Chemicals Limited [member] R$ in Thousands	Oct. 13, 2017BRL (R$)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Acquisition percentage	100.00%
Acquisition consideration price	R$ 204767
Consideration transferred, net of cash received	176,540
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Additional goodwill	R$ 136626

Intangible Assets and Goodwi110

Intangible Assets and Goodwill - Additional Information (Detail) - BRL (R$)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about intangible assets [line items]
Recoverable value	R$ 1709000000
Book value of property, plant and equipment and intangible assets	R$ 811618000
Weighted average cost of capital percentage	10.40%
Final value growth rate	4.00%
Percentage of increase in discount rate	6.30%
Impairment of assets and goodwill	R$ 0
Discounted cash flow [member]
Disclosure of detailed information about intangible assets [line items]
Description of cash flow estimated period	Discounted cash flows were drawn up over a ten-year period and carried forward in perpetuity without considering a real growth rate. Management understands the use of periods greater than five years in the preparation of discounted cash flows as it reflects the estimated time of use of the asset and business groups.
Intangible assets other than goodwill [member]
Disclosure of detailed information about intangible assets [line items]
Capitalized borrowing costs	R$ 9799000	R$ 14625000
Weighted average interest rate used to capitalize borrowing costs	8.43%	11.48%

Intangible Assets and Goodwi111

Intangible Assets and Goodwill - Summary of Intangible Assets (Excluding Goodwill) (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 16121725	R$ 16394180
Concession rights [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	15,428,610	15,592,526
Concession rights [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	8,197,514	8,240,521
Concession rights [member] | A L L Malha Norte [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 7231096	7,352,005
Right of way and operating license [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	4.00%
Intangible assets other than goodwill	R$ 223008	234,748
Trademarks [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 47031	69,858
Trademarks [member] | Mobil [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	10.00%
Intangible assets other than goodwill	R$ 22827	45,654
Trademarks [member] | Comma [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	24,204	24,204
Customer-related intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 201961	278,129
Customer-related intangible assets [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	20.00%
Intangible assets other than goodwill	R$ 174458	233,971
Customer-related intangible assets [member] | Lubricants [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	6.00%
Intangible assets other than goodwill	R$ 27503	44,158
Computer software [member]
Disclosure of detailed information about intangible assets [line items]
Annual rate of amortization	20.00%
Intangible assets other than goodwill	R$ 167520	146,210
Other [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	53,595	72,709
Other [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	R$ 221115	R$ 218919

Intangible Assets and Goodwi112

Intangible Assets and Goodwill - Summary of Combined Carrying Amounts of Goodwill Allocated to Cash Generating Units (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of information for cash-generating units [line items]
Goodwill	R$ 751434	R$ 614808
Moove cash generating unit [member]
Disclosure of information for cash-generating units [line items]
Goodwill	751,391	614,765
All other segments [member]
Disclosure of information for cash-generating units [line items]
Goodwill	R$ 43	R$ 43

Loans, Borrowings and Debent113

Loans, Borrowings and Debentures - Summary of Loans, Borrowings and Debentures (Detail) R$ in Thousands, $ in Thousands	Sep. 20, 2017	Jun. 20, 2016USD ($)	Mar. 19, 2013BRL (R$)	Mar. 14, 2013USD ($)	Dec. 31, 2017BRL (R$)	Dec. 31, 2016BRL (R$)	Dec. 31, 2015BRL (R$)	Jul. 13, 2011USD ($)	Nov. 05, 2010USD ($)
Disclosure of detailed information about borrowings [line items]
Index, interest rate adjustment					0.90%
Loans, borrowings and debentures					R$ 16926028	R$ 13074133
Debentures					4,762,918	5,264,364
Total					21,688,946	18,338,497	R$ 18829203
Current					3,903,392	2,404,009
Non-current					17,785,554	15,934,488
Dollar (USD) [member]
Disclosure of detailed information about borrowings [line items]
Total					9,906,406	5,646,136
Pound (GBP) [member]
Disclosure of detailed information about borrowings [line items]
Total					R$ 470074	218,232
BNDES [member] | URTJLP [member] | 29-Jun [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					URTJLP
Annual interest					8.83%
Loans, borrowings and debentures					R$ 2270055	2,663,073
Maturity					Jun29
BNDES [member] | URTJLP [member] | 17-Jan [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					URTJLP
Annual interest					8.79%
Loans, borrowings and debentures						17
Maturity					Jan17
BNDES [member] | Fixed interest rate [member] | 25-Feb [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Fixed
Annual interest					5.26%
Loans, borrowings and debentures					R$ 1281416	1,233,476
Maturity					Feb25
BNDES [member] | Fixed interest rate [member] | 24-Jan [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Fixed
Annual interest					3.89%
Loans, borrowings and debentures					R$ 2695	3,930
Maturity					Jan24
BNDES [member] | TJ462 [member] | 20-Oct [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					TJ462
Annual interest					9.89%
Loans, borrowings and debentures					R$ 485807	651,371
Maturity					Oct20
BNDES [member] | Selic [member] | 20-Oct [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Selic
Annual interest					8.82%
Loans, borrowings and debentures					R$ 221222	271,745
Maturity					Oct20
BNDES [member] | Selic [member] | 23-Jun [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Selic
Annual interest					9.00%
Loans, borrowings and debentures					R$ 66794	41,650
Maturity					Jun23
BNDES [member] | TLJP index [member] | 23-Jun [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					TJLP
Annual interest					9.08%
Loans, borrowings and debentures					R$ 120573	137,130
Maturity					Jun23
BNDES [member] | Selic [member] | 20-Sep [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Selic
Annual interest					13.65%
Loans, borrowings and debentures					R$ 4075	5,277
Maturity					Sep20
BNDES [member] | IPCA [member] | 12-Nov [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					IPCA
Annual interest					10.74%
Loans, borrowings and debentures					R$ 2840	3,453
Maturity					Nov21
EIB [member] | Dollar (USD) [member] | 20-Sep [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$
Annual interest					2.94%
Loans, borrowings and debentures					R$ 70611	89,899
Maturity					Sep20
EIB [member] | Dollar (USD) [member] | June twenty [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$
Annual interest					3.88%
Loans, borrowings and debentures					R$ 127190	170,848
Maturity					Jun20
EIB [member] | LIBOR [member] | Dollar (USD) [member]
Disclosure of detailed information about borrowings [line items]
Maturity					2,021
EIB [member] | LIBOR [member] | Dollar (USD) [member] | May twenty one [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$ + LIBOR6M
Annual interest					1.90%
Loans, borrowings and debentures					R$ 138778	172,263
Maturity					May21
EIB [member] | LIBOR [member] | Dollar (USD) [member] | 21-Sep [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$ + LIBOR6M
Annual interest					1.98%
Loans, borrowings and debentures					R$ 149386	179,951
Maturity					Sep21
Foreign loans [member] | LIBOR [member] | Pound (GBP) [member] | December twenty two [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					GBP + Libor
Annual interest					3.77%
Loans, borrowings and debentures					R$ 312642	218,232
Maturity					Dec22
Foreign loans [member] | LIBOR [member] | Pound (GBP) [member] | July nineteen [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					GBP + Libor
Annual interest					1.98%
Loans, borrowings and debentures					R$ 157432
Maturity					Jul19
NCE [member] | CDI [member] | 18-Dec [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					112% of CDI
Index, interest rate adjustment					112.00%
Annual interest					7.75%
Loans, borrowings and debentures					R$ 59858	120,069
Maturity					Dec18
NCE [member] | CDI [member] | 17-Nov [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 3.47%
Index, interest rate adjustment					3.47%
Annual interest					11.89%
Loans, borrowings and debentures						80,486
Maturity					Nov17
NCE [member] | CDI [member] | 18-Dec [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 3.50%
Index, interest rate adjustment					3.50%
Annual interest					10.63%
Loans, borrowings and debentures					R$ 294968	294,516
Maturity					Dec18
NCE [member] | CDI [member] | December twenty three [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					125% of CDI
Index, interest rate adjustment					125.00%
Annual interest					8.69%
Loans, borrowings and debentures					R$ 644766	552,576
Maturity					Dec23
Perpetual notes [member]
Disclosure of detailed information about borrowings [line items]
Annual interest									8.25%
Total | $								$ 500,000	$ 500,000
Perpetual notes [member] | CDI [member] | Dollar (USD) [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$
Annual interest					8.25%
Loans, borrowings and debentures					R$ 1674847	1,650,089
Maturity					-
Resolution 4131 [member]
Disclosure of detailed information about borrowings [line items]
Maturity					2,020
Resolution 4131 [member] | Dollar (USD) [member] | 18-Mar [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$
Annual interest					2.40%
Loans, borrowings and debentures					R$ 415762	407,306
Maturity					Mar18
Resolution 4131 [member] | LIBOR [member] | Dollar (USD) [member] | 20-Oct [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$ + Libor
Annual interest					4.79%
Loans, borrowings and debentures					R$ 50868	32,798
Maturity					Oct20
Resolution 4131 [member] | CDI [member] | Dollar (USD) [member] | November nineteen [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$
Annual interest					2.66%
Loans, borrowings and debentures					R$ 68305	133,957
Maturity					Nov19
Senior notes due 2018 [member]
Disclosure of detailed information about borrowings [line items]
Annual interest			9.50%
Maturity			2,018
Total			R$ 850000
Senior notes due 2018 [member] | Fixed interest rate [member] | 18-Mar [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Fixed
Annual interest					9.50%
Loans, borrowings and debentures					R$ 168052	168,163
Maturity					Mar18
Senior notes due 2023 [member]
Disclosure of detailed information about borrowings [line items]
Annual interest				5.00%
Maturity				2,023
Total | $				$ 500,000
Senior notes due 2023 [member] | Dollar (USD) [member] | 23-Mar [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$
Annual interest					5.00%
Loans, borrowings and debentures					R$ 339665	322,062
Maturity					Mar23
Senior notes due 2027 [member]
Disclosure of detailed information about borrowings [line items]
Annual interest		7.00%
Maturity		2,027
Total | $		$ 500,000
Senior notes due 2027 [member] | Dollar (USD) [member] | 27-Jan [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$
Annual interest					7.00%
Loans, borrowings and debentures					R$ 2530443	2,304,384
Maturity					Jan27
Senior notes due 2024 [member]
Disclosure of detailed information about borrowings [line items]
Maturity	2,024
Senior notes due 2024 [member] | Dollar (USD) [member] | Feb-24 [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$
Annual interest					7.38%
Loans, borrowings and debentures					R$ 2570622
Maturity					Feb24
Senior notes due 2024 [member] | Fixed interest rate [member] | Dollar (USD) [member] | Sep-24 [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Fixed
Annual interest					5.95%
Loans, borrowings and debentures					R$ 1664850
Maturity					Sep24
FINEP [member] | Fixed interest rate [member] | November Twenty Two [Member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Fixed
Annual interest					5.00%
Loans, borrowings and debentures					R$ 93058	109,233
Maturity					Nov22
FINEP [member] | LIBOR [member] | Dollar (USD) [member] | 17-Jun [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$+Libor
Annual interest					3.52%
Loans, borrowings and debentures						40,798
Maturity					Jun17
Trade banks [member] | Fixed interest rate [member] | 21-Dec [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Fixed US$
Annual interest					5.45%
Loans, borrowings and debentures					R$ 95040	86,140
Maturity					Dec21
Trade banks [member] | Cdi index six [member] | 19-Jun [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 4.91% p.a.
Index, interest rate adjustment					4.91%
Annual interest					12.14%
Loans, borrowings and debentures					R$ 98117	163,815
Maturity					Jun19
Working capital [member] | Cdi index seven [member] | 18-Dec [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 2.80% p.a.
Index, interest rate adjustment					2.80%
Annual interest					9.88%
Loans, borrowings and debentures					R$ 391693	390,024
Maturity					Dec18
Working capital [member] | Cdi index eight [member] | 18-Dec [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 2.95% p.a.
Index, interest rate adjustment					2.95%
Annual interest					10.04%
Loans, borrowings and debentures					R$ 286463	287,168
Maturity					Dec18
Working capital [member] | CDI [member] | Jan-18 [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 0.31% p.m.
Index, interest rate adjustment					0.31%
Annual interest					10.93%
Loans, borrowings and debentures					R$ 1117	9,988
Maturity					Jan18
Working capital [member] | CDI [member] | 18-Mar [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 0.33% p.m.
Index, interest rate adjustment					0.33%
Annual interest					11.20%
Loans, borrowings and debentures					R$ 3345
Maturity					Mar18
Working capital [member] | CDI [member] | May eighteen [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					120% of CDI
Index, interest rate adjustment					120.00%
Annual interest					8.32%
Loans, borrowings and debentures					R$ 21221
Maturity					May18
Working capital [member] | CDI [member] | Jul-18 [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					120% of CDI
Index, interest rate adjustment					120.00%
Annual interest					8.39%
Loans, borrowings and debentures					R$ 10440
Maturity					Jul18
Working capital [member] | Cdi index thirteen [member] | Jul-18 [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					120% of CDI
Index, interest rate adjustment					120.00%
Annual interest					8.38%
Loans, borrowings and debentures					R$ 20879
Maturity					Jul18
Bank overdraft [member] | 118% of CDI [member] | 18-Mar [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					125.5% of CDI
Index, interest rate adjustment					125.50%
Annual interest					8.72%
Loans, borrowings and debentures					R$ 94	22,605
Maturity					Mar18
Prepayment [member] | LIBOR [member] | Dollar (USD) [member] | Apr-18 [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					US$+Libor
Annual interest					3.86%
Loans, borrowings and debentures					R$ 10039	55,641
Maturity					Apr18
Non convertible debentures [member] | Fixed interest rate [member] | 20-Oct [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					Fixed
Annual interest					13.13%
Maturity					Oct20
Non convertible debentures [member] | Cdi index thirteen [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 152573	154,284
Non convertible debentures [member] | 118% of CDI [member]
Disclosure of detailed information about borrowings [line items]
Debentures						300,183
Non convertible debentures [member] | Cdi index fifteen [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 1359125	2,347,271
Non convertible debentures [member] | Cdi index fifteen [member] | Apr-18 [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 2.05% p.a.
Index, interest rate adjustment					2.05%
Annual interest					9.08%
Maturity					Apr18
Non convertible debentures [member] | IPCA [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 363894	346,276
Non convertible debentures [member] | IPCA [member] | September eighteen [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					IPCA + 5.10%
Index, interest rate adjustment					5.10%
Annual interest					8.04%
Maturity					Sep18
Non convertible debentures [member] | IPCA [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 197923	183,189
Non convertible debentures [member] | IPCA [member] | 20-Sep [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					IPCA + 5.57%
Index, interest rate adjustment					5.51%
Annual interest					8.52%
Maturity					Sep20
Non convertible debentures [member] | IPCA index three [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 293312	284,660
Non convertible debentures [member] | IPCA index three [member] | December twenty [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					IPCA + 7.14%
Index, interest rate adjustment					7.14%
Annual interest					10.09%
Maturity					Dec20
Non convertible debentures [member] | IPCA index four [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 263701	255,929
Non convertible debentures [member] | IPCA index four [member] | December twenty two [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					IPCA + 7.48%
Index, interest rate adjustment					7.48%
Annual interest					10.43%
Maturity					Dec22
Non convertible debentures [member] | IPCA index five [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 86927	84,364
Non convertible debentures [member] | IPCA index five [member] | December twenty five [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					IPCA + 7.36%
Index, interest rate adjustment					7.36%
Annual interest					10.30%
Maturity					Dec25
Non convertible debentures [member] | IPCA index six [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 726827	660,029
Non convertible debentures [member] | IPCA index six [member] | December twenty three [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					IPCA + 5.87%
Index, interest rate adjustment					5.87%
Annual interest					8.81%
Maturity					Dec23
Non convertible debentures [member] | IPCA index seven [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 396328
Non convertible debentures [member] | IPCA index seven [member] | October twenty four [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					IPCA + 4.33%
Index, interest rate adjustment					4.33%
Annual interest					7.27%
Maturity					Oct24
Non convertible debentures [member] | Cdi index sixteen [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 171515	350,852
Non convertible debentures [member] | Cdi index sixteen [member] | September seventeen [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 1.30% p.a.
Annual interest					11.57%
Maturity					Sep17
Non convertible debentures [member] | Cdi index sixteen [member] | October seventeen [member]
Disclosure of detailed information about borrowings [line items]
Index, interest rate adjustment					1.30%
Non convertible debentures [member] | Fixed index four [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 163750	163,862
Non convertible debentures [member] | Cdi index seventeen [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 499576
Non convertible debentures [member] | Cdi index seventeen [member] | 23-Jun [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 3.50% p.a.
Index, interest rate adjustment					3.50%
Annual interest					10.63%
Maturity					Jun23
Non convertible debentures [member] | CDI index eighteen [member]
Disclosure of detailed information about borrowings [line items]
Debentures					R$ 87467	R$ 133465
Non convertible debentures [member] | CDI index eighteen [member] | Jul-18 [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					108 % of CDI
Index, interest rate adjustment					108.00%
Annual interest					7.46%
Maturity					Jul18
Non convertible debentures [member] | CDI index eighteen [member] | December twenty five [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					128 % of CDI
Index, interest rate adjustment					128.00%
Annual interest					8.90%
Maturity					Dec25
Non convertible debentures [member] | CDI index [member] | September nineteen [member]
Disclosure of detailed information about borrowings [line items]
Interest, Index					CDI + 0.90%
Annual interest					7.85%
Maturity					Sep19

Loans, borrowings and debent114

Loans, borrowings and debentures - Additional Information (Detail) £ in Thousands, R$ in Thousands, $ in Thousands

Dec. 27, 2017BRL (R$)

Oct. 30, 2017GBP (£)

Sep. 20, 2017USD ($)

Aug. 04, 2017GBP (£)

Jul. 17, 2017BRL (R$)

Feb. 09, 2017USD ($)

Jul. 18, 2016USD ($)

Jun. 30, 2016BRL (R$)

Jun. 20, 2016USD ($)

Dec. 05, 2015BRL (R$)

Mar. 19, 2013BRL (R$)

Mar. 14, 2013USD ($)

Jul. 31, 2017BRL (R$)

Nov. 30, 2012BRL (R$)

Dec. 31, 2017BRL (R$)

Dec. 31, 2016BRL (R$)

Dec. 31, 2017USD ($)

Dec. 21, 2017GBP (£)

Dec. 20, 2017GBP (£)

May 25, 2017BRL (R$)

Apr. 30, 2017USD ($)

Dec. 31, 2015BRL (R$)

Jul. 13, 2011USD ($)

Nov. 05, 2010USD ($)

Disclosure of detailed information about borrowings [line items]

Borrowings

R$ 21688946

R$ 18338497

R$ 18829203

Adjustment to interest rate basis

0.90%

0.90%

Dollar (USD) [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

R$ 9906406

5,646,136

CDI index [member]

Disclosure of detailed information about borrowings [line items]

Average borrowing rate

6.89%

6.89%

TLJP index [member]

Disclosure of detailed information about borrowings [line items]

Average borrowing rate

7.00%

7.00%

BNDES [member]

Disclosure of detailed information about borrowings [line items]

Bank guarantee rate

3.00%

Balance of bank guarantees contracted

R$ 1183208

3,197,176

BNDES [member] | Project V [member]

Disclosure of detailed information about borrowings [line items]

Interest rate guaranteed by bank

100.00%

BNDES [member] | Bradesco [member] | Project VI [member]

Disclosure of detailed information about borrowings [line items]

Interest rate guaranteed by bank

67.83%

BNDES [member] | Itau [member] | Project VI [member]

Disclosure of detailed information about borrowings [line items]

Interest rate guaranteed by bank

14.56%

BNDES [member] | Safra [member] | Project VI [member]

Disclosure of detailed information about borrowings [line items]

Interest rate guaranteed by bank

17.61%

BNDES [member] | Safra [member] | Project VII [member]

Disclosure of detailed information about borrowings [line items]

Interest rate guaranteed by bank

26.98%

BNDES [member] | Santander banks [member] | Project VII [member]

Disclosure of detailed information about borrowings [line items]

Interest rate guaranteed by bank

39.69%

BNDES [member] | Sumitomo banks [member] | Project VII [member]

Disclosure of detailed information about borrowings [line items]

Interest rate guaranteed by bank

33.33%

Senior notes due 2018 [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2,018

Borrowings

R$ 850000

Borrowings, interest rate

9.50%

EIB [member] | LIBOR [member] | Dollar (USD) [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2,021

FRN [member] | Floating interest rate [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

Two to five years

NCE [member] | 16-Jul [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

July16

Borrowings | $

$ 126,669

NCE [member] | 16-Jul [member] | Fixed interest rate [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, interest rate

3.40%

3.40%

Perpetual notes [member]

Disclosure of detailed information about borrowings [line items]

Borrowings | $

$ 500,000

$ 500,000

Borrowings, interest rate

8.25%

Resolution 4131 [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2,020

Senior notes due 2023 [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2,023

Borrowings | $

$ 500,000

Borrowings, interest rate

5.00%

Senior notes due 2027 [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2,027

Borrowings | $

$ 500,000

Borrowings, interest rate

7.00%

Debentures third issue first series [member]

Disclosure of detailed information about borrowings [line items]

Percentage of fair value of unit price

100.69%

Debentures third issue first series [member] | 49 to 60 months [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

33.33%

Debentures third issue first series [member] | 61 to 72 months [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

33.33%

Debentures third issue first series [member] | 73 to 84 months [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

33.34%

Debentures third issue third series [member]

Disclosure of detailed information about borrowings [line items]

Percentage of fair value of unit price

101.96%

Debentures third issue third series [member] | 73 to 84 months [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

50.00%

Debentures third issue third series [member] | 85 to 96 months [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

50.00%

Debentures third issue second series [member]

Disclosure of detailed information about borrowings [line items]

Percentage of fair value of unit price

101.01%

Debentures fourth issue second series [member]

Disclosure of detailed information about borrowings [line items]

Percentage of fair value of unit price

109.28%

Debentures fourth issue second series [member] | 73 to 84 months [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

50.00%

Debentures fourth issue second series [member] | 85 to 96 months [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

50.00%

Debentures fourth issue third series [member]

Disclosure of detailed information about borrowings [line items]

Percentage of fair value of unit price

112.47%

Debentures fourth issue third series [member] | Later than eight year and not later than nine [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

33.33%

Debentures fourth issue third series [member] | Later than nine year and not later than ten [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

33.335%

Debentures fourth issue third series [member] | Later than ten year and not later than eleven [member]

Disclosure of detailed information about borrowings [line items]

Principal and monetary restatement amortization percentage

33.335%

Debentures fourth issue first series [member]

Disclosure of detailed information about borrowings [line items]

Percentage of fair value of unit price

101.95%

Debentures fifth issue [member]

Disclosure of detailed information about borrowings [line items]

Percentage of fair value of unit price

104.61%

Senior notes due 2024 [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2,024

Debt principal amount | $

$ 500,000

Debt stated percentage

5.95%

A L L Malha Norte [member] | Non convertible debentures [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2023-06

Borrowings

R$ 2433269

Cosan Biomassa SA [member] | FINEP [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

November 2,020

Borrowings

R$ 93591

R$ 254890

Borrowings, grace period

30 months

Cosan Biomassa SA [member] | Working capital bank loans [member] | Santander banks [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

R$ 10000

R$ 20000

Cosan Biomassa SA [member] | Working capital bank loans [member] | Santander banks [member] | CDI [member]

Disclosure of detailed information about borrowings [line items]

Adjustment to interest rate basis

120.00%

120.00%

Cosan Biomassa SA [member] | Working capital bank loans [member] | Caixa Economica Federal [member]

Disclosure of detailed information about borrowings [line items]

Borrowings

R$ 10000

Cosan Biomassa SA [member] | Working capital bank loans [member] | Caixa Economica Federal [member] | CDI [member]

Disclosure of detailed information about borrowings [line items]

Adjustment to interest rate basis

0.33%

0.33%

Cosan Biomassa SA [member] | Working capital bank loans [member] | Banco ABC [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

One-year term

Borrowings

R$ 20000

Cosan Biomassa SA [member] | Working capital bank loans [member] | Banco ABC [member] | CDI [member]

Disclosure of detailed information about borrowings [line items]

Adjustment to interest rate basis

120.75%

Cosan Biomassa SA [member] | Prepayments agreement [member] | Citibank [Member]

Disclosure of detailed information about borrowings [line items]

Prepayment agreement amount | $

$ 3,000

Cosan Logistica S.A. [member] | BNDES [member]

Disclosure of detailed information about borrowings [line items]

Unused line of credit

R$ 94220

R$ 541639

Cosan Logistica S.A. [member] | Three Brazilian financial institutions [member]

Disclosure of detailed information about borrowings [line items]

Unused line of credit

R$ 501000

Cosan Lubes Investments Limited [member] | Foreign loans [member] | Citibank [Member]

Disclosure of detailed information about borrowings [line items]

Borrowings | £

£ 25,000

£ 70,000

Cosan Lubes Investments Limited [member] | Foreign loans [member] | Bank of America Merrill Lynch [Member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

October 30, 2019

July 26, 2019

Borrowings | £

£ 15,000

£ 20,000

Cosan Lubes Investments Limited [member] | Foreign loans [member] | Bank of America Merrill Lynch [Member] | LIBOR [member]

Disclosure of detailed information about borrowings [line items]

Adjustment to interest rate basis

1.50%

1.50%

Cosan Luxembourg S A [member] | Senior notes due 2027 [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2,027

Debt principal amount | $

$ 150,000

Debt stated percentage

7.00%

Rumo Malha Norte SA [member] | Non convertible debentures [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

December 5, 2023

Borrowings

R$ 500000

Rumo Malha Norte SA [member] | Export Credit Note [Member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

December 26, 2023

Borrowings

R$ 650000

Cosan S A Industria E Comercio [member] | Senior notes due 2018 [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Net debt / EBITDA not higher than or equal to 3.5x

Cosan S A Industria E Comercio [member] | Resolution 4131 [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Net debt / EBITDA not exceeding 3.75x Resolution 4131 Short-term loans and total loans can not be greater than or equal to 0.55x

Cosan S A Industria E Comercio [member] | Senior notes due 2023 [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Net debt / EBITDA not higher than or equal to 3.5x

Cosan S A Industria E Comercio [member] | Senior notes due 2027 [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Net debt / EBITDA not higher than or equal to 3.5x

Cosan S A Industria E Comercio [member] | Debentures fifth issue [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Onerous net debt / EBITDA not higher than or equal to 4x

Cosan S A Industria E Comercio [member] | Senior notes due 2024 [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Net debt / EBITDA not higher than or equal to 3.5x

Cosan S A Industria E Comercio [member] | Debentures third issue [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Onerous net debt / EBITDA not higher than or equal to 4x

Cosan S A Industria E Comercio [member] | Debentures fourth issue [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Short-term Loan and total loan may not be greater than or equal to 0.6x

Cosan S A Industria E Comercio [member] | Debentures sixth issue [member]

Disclosure of detailed information about borrowings [line items]

Financial covenants description

Onerous net debt / EBITDA not higher than or equal to 4x

Rumo S.A. [member] | Senior notes due 2024 [member]

Disclosure of detailed information about borrowings [line items]

Borrowings, maturity

2,024

Debt principal amount | $

$ 750,000

Debt stated percentage

7.38%

Loans, Borrowings and Debent115

Loans, Borrowings and Debentures - Summary of Non-current Borrowings (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	R$ 17785554	R$ 15934488
1 - 2 years [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	2,087,933	2,910,978
25 to 36 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	2,188,717	2,438,100
37 to 48 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	1,334,529	2,282,419
49 to 60 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	1,051,146	1,372,229
61 to 72 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	1,762,197	1,097,584
73 to 84 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	4,914,452	1,629,307
85 to 96 months [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	429,244	199,967
Thereafter [member]
Disclosure of detailed information about borrowings [line items]
Non-current borrowings	R$ 4017336	R$ 4003904

Loans, Borrowings and Debent116

Loans, Borrowings and Debentures - Summary of Carrying Amounts of Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of detailed information about borrowings [line items]
Borrowings	R$ 21688946	R$ 18338497	R$ 18829203
Reais (R$) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	11,312,466	12,474,129
Dollar (USD) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	9,906,406	5,646,136
Pound (GBP) [member]
Disclosure of detailed information about borrowings [line items]
Borrowings	R$ 470074	R$ 218232

Loans, Borrowings and Debent117

Loans, Borrowings and Debentures - Summary of Changes in Loans, Borrowings and Debentures (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [abstract]
Beginning Balance	R$ 18338497	R$ 18829203
Raised	6,248,712	7,527,792
Payment	(5,441,667)	(8,652,290)
Interest, exchange rate and fair value	2,543,404	609,221
Other		24,571
Ending balance	R$ 21688946	R$ 18338497

Leases - Summary of Finance Lea

Leases - Summary of Finance Lease Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	R$ 1250860	R$ 1837441
Interests	(306,722)	(439,898)
Present value of minimum lease payments	944,138	1,397,543	R$ 1741701
Current	261,344	472,632
Non-current	682,794	924,911
Rolling stock [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	1,060,759	1,616,719
Interests	(241,509)	(358,158)
Terminal [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	184,484	207,950
Interests	(64,528)	(79,611)
Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	5,617	12,772
Interests	(685)	R$ 2129
Up to 1 year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	347,939
Interests	(86,595)
Present value of minimum lease payments	261,344
Up to 1 year [member] | Rolling stock [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	321,910
Interests	(72,775)
Up to 1 year [member] | Terminal [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	23,400
Interests	(13,386)
Up to 1 year [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	2,629
Interests	(434)
Between one and five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	654,484
Interests	(172,782)
Present value of minimum lease payments	481,702
Between one and five years [member] | Rolling stock [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	572,759
Interests	(137,209)
Between one and five years [member] | Terminal [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	78,737
Interests	(35,322)
Between one and five years [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	2,988
Interests	(251)
More than five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	248,437
Interests	(47,345)
Present value of minimum lease payments	201,092
More than five years [member] | Rolling stock [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	166,090
Interests	(31,525)
More than five years [member] | Terminal [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments	82,347
Interests	R$ 15820

Leases - Additional Information

Leases - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017
Disclosure of finance lease and operating lease by lessee [abstract]
Lease expiration period	2043-06

Leases - Summary of Finance 120

Leases - Summary of Finance Lease movements (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [abstract]
At the beginning of the year	R$ 1397543	R$ 1741701
Raised		186,248
Interest, exchange rate and fair value	178,139	213,313
Payment of principal	(348,114)	(413,267)
Payment of interest	(283,430)	(330,452)
At the end of the year	R$ 944138	R$ 1397543

Leases - Summary of Future Mini

Leases - Summary of Future Minimum Lease Payments under Non-Cancellable Leases (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	R$ 56202	R$ 53171
Locomotives [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	1,695	2,346
Railcars [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	38,449	47,120
Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	16,058	R$ 3705
Up to 1 year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	10,358
Up to 1 year [member] | Locomotives [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	565
Up to 1 year [member] | Railcars [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	6,758
Up to 1 year [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	3,035
Between one and five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	35,136
Between one and five years [member] | Locomotives [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	1,130
Between one and five years [member] | Railcars [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	25,996
Between one and five years [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	8,010
More than five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	10,708
More than five years [member] | Railcars [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	5,695
More than five years [member] | Other [member]
Disclosure of finance lease and operating lease by lessee [line items]
Future minimum lease payments under non-cancellable leases	R$ 5013

Concessions Payable - Summary o

Concessions Payable - Summary of Concessions Payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	R$ 243917	R$ 2607806
Current	27,413	27,662
Non-current	2,905,921	2,580,144
Lease	2,689,417
Leases and concessions	2,933,334
Concessions Payable [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	48,827	126,686
Concessions Payable [member] | Rumo Malha Sul [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	29,414	73,707
Concessions Payable [member] | Rumo Malha Paulista [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	19,413	52,979
Court Discussion [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	195,090	2,481,120
Lease	2,624,555
Leases and concessions	2,819,645
Court Discussion [member] | Rumo Malha Paulista [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	119,806	1,345,722
Lease	1,415,664
Leases and concessions	1,535,470
Court Discussion [member] | Rumo Malha Oeste [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Concessions payable	75,284	R$ 1135398
Lease	1,208,891
Leases and concessions	1,284,175
Leases and Concessions Payable [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	113,689
Leases and Concessions Payable [member] | Rumo Malha Sul [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	65,550
Leases and Concessions Payable [member] | Rumo Malha Paulista [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Leases and concessions	48,139
Lease Payable.
Disclosure of Concessions Payable And Judicial Deposits [line items]
Lease	64,862
Lease Payable. | Rumo Malha Sul [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Lease	36,136
Lease Payable. | Rumo Malha Paulista [member]
Disclosure of Concessions Payable And Judicial Deposits [line items]
Lease	R$ 28726

Concessions Payable - Additiona

Concessions Payable - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017
Disclosure of Concessions Payable and Judicial Deposits [Abstract]
Description of lease agreement	In April 2005, the injunction was granted, suspending the enforceability of installments for 90 days by determining the completion of expertise. In July 2005, the suspension was extended for another 90 days. In September 2005, the injunction was overturned by the Federal Court of Rio de Janeiro. In January 2006, the suspension of payment of installments was granted, by means of judicial deposit. The amount related to the lease installments was deposited in court until October 2007, when the Company obtained a court order to replace the judicial deposits with a bank guarantee. In October 2015, a decision was handed down that partially upheld the action recognizing the occurrence of economic and financial balance of the agreements, allowing the Company to perform the part of compensation of the amounts claimed in the match against presented debt. Nevertheless, the Company believes that all amounts discussed shall be offset against payables based in clauses 7 and 10 of the bidding documents.

Concessions Payable - Summar124

Concessions Payable - Summary of judicial deposits (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of judicial deposits [line items]
Judicial deposits	R$ 140496	R$ 138284
Rumo Paulista [member]
Disclosure of judicial deposits [line items]
Judicial deposits	119,806	118,820
Rumo Oeste [member]
Disclosure of judicial deposits [line items]
Judicial deposits	R$ 20690	R$ 19464

Commitments - Summary of Regula

Commitments - Summary of Regulatory Assets (Liabilities) (Detail) - Companhia de Gas de Sao Paulo - COMGAS [member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]
Cost of gas to be recovered/(transferred)	R$ 174090	R$ 394552
Credits of taxes to be recovered/(transferred)	(48,549)	(24,061)
Adjustment to present value of taxes	1,742	1,592
Other		3,010
Regulatory assets (liabilities) net	(220,897)	(414,011)
Opening balance	(414,011)	116,947
Closing balance	(220,897)	(414,011)
Expense not recognized in the statement of income before income tax and social contribution	193,114	(530,958)
Regulatory assets (liabilities)	243,722	(480,044)
Regulatory assets (liabilities) tax	(12,222)	(12,874)
Regulatory assets liabilities tax deferral account credit balances net	231,500	(492,918)
Adjustment	(26,270)	(32,163)
Adjustment to present value (AVP) with tax credits	151	1,400
Extemporaneous credits	R$ 12267	R$ 7277

Commitments - Additional Inform

Commitments - Additional Information (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Comgas [member]
Disclosure of contingent liabilities [line items]
Financial commitment estimated present value	R$ 5300000
Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of contingent liabilities [line items]
Lease expenses	R$ 2847	R$ 5201

Commitments - Summary of Future

Commitments - Summary of Future Minimum Lease Payments Under the Operating Leases (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [line items]
Minimum operating lease payment	R$ 16058	R$ 3705
Later than one year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum operating lease payment	3,035	2,798
Between one and five years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum operating lease payment	8,010	R$ 907
More than five years [Member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum operating lease payment	R$ 5013

Trade Payables - Summary of Tra

Trade Payables - Summary of Trade Payables (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of trade and other payables [Line Items]
Judicial deposits	R$ 294976	R$ 294976
Other	731	8,949
Total trade and other payables	2,433,995	2,033,110
Current	2,433,995
Non-current		568
Natural gas suppliers [member]
Disclosure of trade and other payables [Line Items]
Trade and other payables to trade suppliers	1,563,930	1,381,397
Materials and service suppliers [member]
Disclosure of trade and other payables [Line Items]
Trade and other payables to trade suppliers	1,162,496	937,034
Fuel and lubricants suppliers [member]
Disclosure of trade and other payables [Line Items]
Trade and other payables to trade suppliers	R$ 1814	R$ 706

Trade Payables - Summary of 129

Trade Payables - Summary of Trade Payables (Parenthetical) (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Trade and other payables [abstract]
Amount secured by judicial deposit	R$ 294976	R$ 294976
Guaranteed value through surety	859,627	750,335
Market value of gas	R$ 1154603	R$ 1045311

Other Taxes Payable - Schedule

Other Taxes Payable - Schedule of Other Taxes Payable (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other taxes [line items]
Other tax payable	R$ 580515	R$ 414945
Current	418,878	261,169
Non-Current	161,637	153,776
Tax amnesty and refinancing program [member]
Disclosure of other taxes [line items]
Other tax payable	229,745	215,565
ICMS - State VAT [member]
Disclosure of other taxes [line items]
Other tax payable	121,550	84,700
COFINS - Revenue tax [member]
Disclosure of other taxes [line items]
Other tax payable	146,641	54,208
PIS - Revenue tax [member]
Disclosure of other taxes [line items]
Other tax payable	31,563	11,337
INSS - Social security [member]
Disclosure of other taxes [line items]
Other tax payable	7,697	7,033
ISS [member]
Disclosure of other taxes [line items]
Other tax payable	4,494	3,364
IOF [member]
Disclosure of other taxes [line items]
Other tax payable	2,224	2,992
Other tax payable [member]
Disclosure of other taxes [line items]
Other tax payable	R$ 36601	R$ 35746

Other Taxes Payable - Summary o

Other Taxes Payable - Summary of Amounts Due on Non-Current Liabilities and Maturity Schedule (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other taxes [line items]
Other tax payable non current	R$ 161637	R$ 153776
13 to 24 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	19,748	20,728
25 to 36 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	16,038	17,344
37 to 48 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	11,204	11,714
49 to 60 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	11,021	11,393
61 to 72 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	11,021	11,220
73 to 84 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	10,580	11,220
85 to 96 months [member]
Disclosure of other taxes [line items]
Other tax payable non current	8,377	10,767
Thereafter [member]
Disclosure of other taxes [line items]
Other tax payable non current	R$ 73648	R$ 59390

Income Tax and Social Contri132

Income Tax and Social Contribution - Schedule of Reconciliation of Income and Social Contribution Tax Expenses (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Profit before taxes	R$ 1474652	R$ 555987	R$ 668484
Income tax and social contribution at nominal rate	(501,382)	(189,036)	(227,285)
Adjustments to reconcile nominal and effective tax rate
Interest in earnings of investees (non-taxable income)	340,766	532,335	239,069
Differences in tax rates on earnings / losses of overseas companies	(89,070)	(150,233)	24,699
Granted income tax incentive	74,416	10,098	20,219
Share-based payment transactions	(4,022)	(3,950)	(4,305)
Interest on shareholders' equity	(21,495)	(45,573)	(10,375)
Non-deductible expenses (donations, gifts, etc.)	(52,226)	(28,103)	(30,878)
Tax losses not recorded	(177,824)	(185,089)	(95,752)
Compensation action			114,844
Goodwill amortization effect	1,853	1,853
Tax effects of discounts granted - PERT	(4,438)
Tax loss carryforwards from previous years recorded	(3,554)
Other	8,621	(4,004)	174
Income tax (expenses) benefits	R$ 428355	R$ 61702	R$ 30410
Effective rate	(29.05%)	(11.10%)	4.55%

Income Tax and Social Contri133

Income Tax and Social Contribution - Schedule of Reconciliation of Income and Social Contribution Tax Expenses (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Income tax and social contribution nominal rate	34.00%	34.00%	34.00%

Income Tax and Social Contri134

Income Tax and Social Contribution - Summary of Deferred Income Tax Assets and Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Income tax loss carry forwards	R$ 2112707	R$ 1900366
Social contribution tax loss carry forwards	772,304	704,480
Temporary differences
Foreign exchange-Loans and borrowings	548,568	590,696
Legal proceedings provision	365,997	367,060
Tax deductible goodwill	56,276	225,104
Impairment provision	250,236	319,070
Provisions for employee benefits	153,434	138,655
Allowance for doubtful accounts	25,991	77,168
Regulatory asset (liability)	65,318	71,039
Impairment of tax credit	61,324	51,057
Share-based payment transactions	291
Profit sharing	41,506	28,732
Interest on preferred shareholders payable in subsidiaries	218,599	219,019
Property, plant and equipment-useful life review	160,490	27,987
Contractual dispute	115,490	120,952
Other	297,932	264,094
Total	5,246,463	5,105,479
(-) Deferred taxes assets not recognized	(1,961,325)	(1,781,670)
Business combination-property, plant and equipment	110,149	144,952
Tax deductible goodwill	(369,044)	(348,192)
Lease	(277,091)	(138,525)
Concession contract	(8,681)	(10,617)
Unrealized gains on derivatives instruments	(102,410)	(47,757)
Income on formation of joint ventures	(1,135,036)	(1,135,036)
Business combination-Intangible asset	(3,723,742)	(3,764,925)
Other	(45,513)	(84,272)
Total	(5,551,368)	(5,384,372)
Total of deferred taxes recorded	(2,266,230)	(2,060,563)	R$ 2434456
Deferred income tax-Assets	1,636,080	1,490,002
Deferred income tax-Liabilities	R$ 3902310	R$ 3550565

Income Tax and Social Contri135

Income Tax and Social Contribution - Summary of Changes in Deferred Income Taxes, Net (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Beginning balance	R$ 2060563	R$ 2434456
Recorded through income	(426,341)	166,932
Property, plant and equipment-useful life review	132,503
Other comprehensive income	8,201	28,988
Discontinued operation		158,164
Tax loss carryforwards used to settle other tax installments	3,555
Business combinations		(32,371)
Tax loss carryforwards over change of shareholding interest in subsidiary	60,583
Other	15,832	52,180
Ending balance	R$ 2266230	R$ 2060563

Income Tax and Social Contri136

Income Tax and Social Contribution - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Maximum permitted tax loss carry forwards percentage	30.00%

Provisions for Legal Proceeding

Provisions for Legal Proceedings - Summary of Provision for Legal Proceedings (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 1348157	R$ 1268564	R$ 1193931
Judicial deposits	766,107	714,684
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	501,247	479,532	441,674
Judicial deposits	387,451	376,454
Legal proceedings provision, civil, regulatory and environmental [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	375,561	344,048	284,344
Judicial deposits	180,277	173,884
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	471,349	444,984	R$ 467913
Judicial deposits	R$ 198379	R$ 164346

Provisions for Legal Proceed138

Provisions for Legal Proceedings - Summary Changes in Provision for Legal Proceedings (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	R$ 1268564	R$ 1193931
Accruals	233,801	176,078
Disposal / Reversals	(207,556)	(232,225)
Indexation and interest charges	53,348	130,780
Legal proceedings provision ending balance	1,348,157	1,268,564
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	479,532	441,674
Accruals	15,821	11,256
Disposal / Reversals	(14,047)	(8,277)
Indexation and interest charges	19,941	34,879
Legal proceedings provision ending balance	501,247	479,532
Legal proceedings provision, civil, regulatory and environmental [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	344,048	284,344
Accruals	77,535	38,746
Disposal / Reversals	(45,305)	(35,111)
Indexation and interest charges	(717)	56,069
Legal proceedings provision ending balance	375,561	344,048
Legal proceedings provision, labor [member]
Disclosure of other provisions [line items]
Legal proceedings provision beginning balance	444,984	467,913
Accruals	140,445	126,076
Disposal / Reversals	(148,204)	(188,837)
Indexation and interest charges	34,124	39,832
Legal proceedings provision ending balance	R$ 471349	R$ 444984

Provisions for Legal Proceed139

Provisions for Legal Proceedings - Summary of Judicial Claims Deemed to be Probable Losses, Fully Accrued (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 1348157	R$ 1268564	R$ 1193931
Legal proceedings provision, tax [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	501,247	479,532	R$ 441674
Legal proceedings provision, tax [member] | Compensation with FINSOCIAL [Member]
Disclosure of other provisions [line items]
Provision for legal proceedings	280,158	269,275
Legal proceedings provision, tax [member] | State VAT - ICMS credits [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	99,423	84,778
Legal proceedings provision, tax [member] | INSS - Social security [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	65,149	63,103
Legal proceedings provision, tax [member] | PIS and COFINS [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	2,051	2,449
Legal proceedings provision, tax [member] | IPI - Excise tax credit - NT [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	678	1,155
Legal proceedings provision, tax [member] | Federal income taxes [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	1,521	329
Legal proceedings provision, tax [member] | Other [member]
Disclosure of other provisions [line items]
Provision for legal proceedings	R$ 52267	R$ 58443

Provisions for Legal Proceed140

Provisions for Legal Proceedings - Summary of Judicial Claims Deemed as Possible Losses, and Therefore Not Accrued (Detail) - Legal Proceedings Contingent Liability, Tax [member] - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	R$ 11065830	R$ 10552699
ICMS - State VAT [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	2,606,545	2,136,241
Federal income taxes [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	2,697,278	2,188,011
Foreign financial operation [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	280,414	986,179
PIS and COFINS - Revenue taxes [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	853,494	850,063
IRRF - Withholding tax [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	914,545	861,531
INSS - Social security and other [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	581,542	615,403
IPI - Excise tax credit - NT [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	523,121	512,209
Goodwill Rumo [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	512,120	483,723
Penalties related to tax positions [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	429,249	397,441
Compensation with IPI - IN 67/98 [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	132,270	128,456
MP 470 - Tax installments [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	290,389	120,132
Rumo Intermodal [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued		81,247
Stock option [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	65,776	62,216
Financial transactions tax on loan [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	51,330	54,896
Social security contributions [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	45,985	43,764
Compensation credit award [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	41,350	38,505
Other [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	R$ 1040422	R$ 992682

Provisions for Legal Proceed141

Provisions for Legal Proceedings - Summary of Unfavorable Outcome in Legal Proceedings (Detail) - Legal proceedings contingent liability, civil, regulatory and environmental [member] - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	R$ 4848972	R$ 4669855
Civil [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	2,865,572	2,831,407
Labor [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	1,061,910	1,089,119
Regulatory [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	543,028	397,414
Environmental [member]
Disclosure of contingent liabilities [line items]
Judicial claims deemed as possible losses, and therefore not accrued	R$ 378462	R$ 351915

Preferred Shareholders Payab142

Preferred Shareholders Payable in Subsidiaries - Additional Information (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Jun. 27, 2014
Disclosure of financial resources [abstract]
Net of financial resources represented by debentures and working capital	R$ 1979519
Non-voting preferred shares paid in amount		R$ 2000000

Shareholders Equity - Summary o

Shareholders Equity - Summary of Share Capital (Detail) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 22, 2017
Disclosure of classes of share capital [line items]
Treasury shares		22,025,248
Class A and BDRs [member]
Disclosure of classes of share capital [line items]
Total shares outstanding	146,867,137
Treasury shares	27,488,204
Total	174,355,341
Class A and BDRs [member] | Controlling Group [member]
Disclosure of classes of share capital [line items]
Total shares outstanding	14,514,418
Class A and BDRs [member] | Renaissance Technologies LLC [member]
Disclosure of classes of share capital [line items]
Total shares outstanding	10,885,899
Class A and BDRs [member] | M&G Investment Management Limited [member]
Disclosure of classes of share capital [line items]
Total shares outstanding	7,515,399
Class A and BDRs [member] | Eastspring Investments (Singapore) Limited [member]
Disclosure of classes of share capital [line items]
Total shares outstanding	4,585,200
Class A and BDRs [member] | Free Float [member]
Disclosure of classes of share capital [line items]
Total shares outstanding	109,366,221
Class B1 shares [member]
Disclosure of classes of share capital [line items]
Total shares outstanding	96,332,044
Total	96,332,044
Class B1 shares [member] | Controlling Group [member]
Disclosure of classes of share capital [line items]
Total shares outstanding	96,332,044
Class A and / BDRs [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	84.23%
Percentage of treasury shares	15.77%
Percentage of shares issued	100.00%
Class A and / BDRs [member] | Controlling Group [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	8.32%
Class A and / BDRs [member] | Renaissance Technologies LLC [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	6.24%
Class A and / BDRs [member] | M&G Investment Management Limited [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	4.31%
Class A and / BDRs [member] | Eastspring Investments (Singapore) Limited [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	2.63%
Class A and / BDRs [member] | Free Float [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	62.73%
Class B shares [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	100.00%
Percentage of shares issued	100.00%
Class B shares [member] | Controlling Group [member]
Disclosure of classes of share capital [line items]
Percentage of shares outstanding	100.00%

Shareholders Equity - Additiona

Shareholders Equity - Additional Information (Detail) $ / shares in Units, R$ in Thousands	Dec. 22, 2017BRL (R$)shares	Dec. 22, 2017USD ($)shares	Dec. 31, 2017BRL (R$)Voteshares	Dec. 31, 2015BRL (R$)	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016BRL (R$)shares	Dec. 31, 2016$ / shares
Disclosure of classes of share capital [line items]
Share capital | R$			R$ 5328			R$ 5328
Shares of common stock without par value			174,355,341		174,355,341
Treasury shares	22,025,248	22,025,248
Share price | $		$ 9.65
Payments to redeem entity's shares	R$ 707770	$ 212,544,000	R$ 780931	R$ 12186
Class A and BDRs [member]
Disclosure of classes of share capital [line items]
Number of votes per share | Vote			1
Treasury shares			27,488,204		27,488,204
Class B shares [member]
Disclosure of classes of share capital [line items]
Shares authorized			188,886,360		188,886,360
Shares par value | $ / shares					$ 0.01
Class B1 shares [member]
Disclosure of classes of share capital [line items]
Number of votes per share | Vote			10
Class A and / BDRs [member]
Disclosure of classes of share capital [line items]
Amount of shares authorized | $					$ 11,889,000
Shares authorized			1,000,000,000		1,000,000,000
Shares par value | $ / shares					$ 0.01
Class A treasury shares [member]
Disclosure of classes of share capital [line items]
Treasury shares			27,488,204		27,488,204	5,996,502
Market value per share | $ / shares					$ 9.70		$ 7.51

Shareholders' Equity - Summary

Shareholders' Equity - Summary of Other Comprehensive (Loss) Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	R$ 16009749	R$ 16189250	R$ 13410386
Comprehensive (loss) income	151,065	140,751	(418,413)
Ending balance	17,059,413	16,009,749	16,189,250
Accumulated foreign currency translation effects [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(322,258)	(468,350)
Comprehensive (loss) income	(50,085)	146,092
Ending balance	(372,343)	(322,258)	(468,350)
Accumulated (loss) gain on cash flow hedge in joint ventures and subsidiaries [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(190,001)	(235,779)
Comprehensive (loss) income	204,611	45,778
Ending balance	14,610	(190,001)	(235,779)
Accumulated revaluation of investment properties reclassified from property, plant and equipment [Member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance		190,735
Comprehensive (loss) income		(190,735)
Ending balance			190,735
Accumulated actuarial loss on defined benefit plan [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(29,017)	28,032
Comprehensive (loss) income	(15,920)	(57,049)
Ending balance	(44,937)	(29,017)	28,032
Accumulated other comprehensive loss gain on share subscription of subsidiary [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	6,000
Comprehensive (loss) income	9,000	6,000
Ending balance	15,000	6,000
Accumulated changes in fair value of available for sale securities [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(2,618)	6,748
Comprehensive (loss) income	3,459	(9,366)
Ending balance	841	(2,618)	6,748
Accumulated other comprehensive income including noncontrolling interests [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(537,894)	(478,614)
Comprehensive (loss) income	151,065	(59,280)
Ending balance	(386,829)	(537,894)	(478,614)
Accumulated other comprehensive income [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(480,454)	(478,207)	(165,618)
Comprehensive (loss) income	86,242	(2,247)
Ending balance	(394,212)	(480,454)	(478,207)
AOCI attributable to noncontrolling interest [member]
Disclosure of analysis of other comprehensive income by item [line items]
Beginning balance	(57,440)	(407)
Comprehensive (loss) income	64,823	(57,033)
Ending balance	R$ 7383	R$ 57440	R$ 407

Earnings per Share - Summary of

Earnings per Share - Summary of Calculation of Earnings per Share (Detail) - BRL (R$) R$ / shares in Units, shares in Thousands, R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings per share [abstract]
Profit attributable from continued operation to ordinary equity holders for basic earnings	R$ 551021	R$ 325132	R$ 381392
Profit attributable from discontinued operation to ordinary equity holders for basic earnings		(47,328)	24,326
Dilutive effect of subsidiary's stock option plan	(1,352)	(3,096)	(394)
Dilutive effect of subsidiary's stock option plan-Discontinued operation		200
Dilutive effect of put option		(15,601)	(15,601)
Profit from continued operation attributable to ordinary equity holders adjusted for the effect of dilution	R$ 549669	306,435	365,397
Profit from discontinued operation attributable ordinary equity holders adjusted for the effect dilution		R$ 47128	R$ 24326
Basic number of shares outstanding-In thousands shares	262,999	264,691	264,691
Dilutive effect of stock option plan	5,553
Diluted number of shares outstanding-In thousan of shares	268,552	264,691	264,691
Continuing operations	R$ 2.0951	R$ 1.2283	R$ 1.4409
Discontinuing operations		(0.1788)	0.0919
Basic earnings loss per share	2.0951	1.0495	1.5328
Continuing operations	2.0468	1.1577	1.3805
Discontinuing operations		(0.1780)	0.0919
Diluted earnings loss per share	R$ 2.0468	R$ 0.9797	R$ 1.4724

Earnings per Share - Additional

Earnings per Share - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017shares
Earnings per share [line items]
Shares excluded from diluted weighted-average number of ordinary shares	5,553,000
Cosan S A Industria E Comercio [member]
Earnings per share [line items]
Shares related to share repurchase plan excluded	11,171,300,000
Rumo S.A. [member]
Earnings per share [line items]
Shares excluded from diluted weighted-average number of ordinary shares	3,558,449
Brado Logistica S A [member]
Earnings per share [line items]
Shares excluded from diluted weighted-average number of ordinary shares	20,621,948

Net Sales - Summary of Net Sale

Net Sales - Summary of Net Sales (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of net sales [abstract]
Gross revenue from sales of products and services	R$ 15835343	R$ 14673819	R$ 14387630
Construction revenue	351,193	339,025	408,086
Indirect taxes and deductions	(2,604,073)	(2,494,705)	(2,440,180)
Net sales	R$ 13582463	R$ 12518139	R$ 12355536

Net Sales - Summary of Net S149

Net Sales - Summary of Net Sales (Parenthetical) (Detail)	Apr. 01, 2017	Mar. 31, 2017
Disclosure of net sales [abstract]
State tax rate on gas sales	15.00%	12.00%

Costs and Expenses by Nature -

Costs and Expenses by Nature - Summary of Expenses by Nature/Purpose (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure Of Expense By Nature [Abstract]
Raw materials and consumables used	R$ 4757593	R$ 4320833	R$ 5654826
Employee benefit expense	(1,985,230)	(1,934,690)	(1,506,791)
Transportation expenses	(1,533,050)	(1,394,544)	(1,193,670)
Depreciation and amortization	(1,889,525)	(1,697,983)	(1,129,015)
Construction cost-IFRIC 12	(351,193)	(339,025)	(408,086)
Selling expenses	(82,941)	(72,683)	(65,096)
Leases and concessions expenses	(193,252)	(193,637)	(141,010)
Leases expenses	(15,234)	(38,977)	(18,135)
Other	(428,145)	(363,394)	(341,418)
Total expenses by nature	(11,236,163)	(10,355,766)	(10,458,047)
Cost of sales	(9,232,210)	(8,317,490)	(8,645,653)
Selling	(1,068,663)	(1,037,542)	(900,728)
General and administrative	(935,290)	(1,000,734)	(911,666)
Total cost and expenses	R$ 11236163	R$ 10355766	R$ 10458047

Other (Expense) Income, Net - S

Other (Expense) Income, Net - Summary of Details of Other Expense Income Net (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Analysis of income and expense [abstract]
Sales of credit rights (Note 10)	R$ 1039966
Income from sale of scrap / eventual income	41,040
Insurance reimbursement income	22,852	R$ 12794	R$ 28776
(Loss) gain from port operations	(1,028)
Rental income	2,622	2,889	2,760
Loss on disposal of non-current assets and intangibles	(32,558)	(22,961)	(9,672)
Settlement of pre-existingrelationship with business combinations			29,838
Cost related to internal organization and prospective acquisitions			(141,988)
Gains on compensation claims			345,193
Net effect of legal proceedings, recoverable and tax installments	(172,659)	(111,841)	(41,569)
Other	(22,636)	2,817	38,980
Other (expense) income, net	R$ 877599	R$ 116302	R$ 252318

Finance Results - Summary of Fi

Finance Results - Summary of Finance Results (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial results [abstract]
Interest on debt	R$ 1787347	R$ 1835474	R$ 1287842
Monetary and exchange rate variation	(198,858)	865,158	(1,642,998)
Derivatives and fair value measurement	(34,738)	(1,463,395)	1,258,308
Amortization of borrowing costs	(38,886)	(73,832)
Discounts obtained from financial operations		85,962
Guarantees and warranties on debt	(157,512)	(50,819)	(23,708)
Cost of gross debt	(2,217,341)	(2,472,400)	(1,696,240)
Income from financial investment and exchange rate in cash and cash equivalents	578,611	534,657	345,252
Income from investment less gross debt	578,611	534,657	345,252
Cost of debt, net	(1,638,730)	(1,937,743)	(1,350,988)
Interest on other receivables	120,030	263,180	170,673
Monetary variation on leases and concessions agreements	(244,198)	(296,118)	(180,311)
Monetary variation on leases	(131,185)	(207,686)	(117,589)
Bank charges and others	(355,195)	(314,014)	(143,445)
Advances on real state credits	(20,171)	(39,671)	(40,392)
Interest on contingencies and contracts	(52,667)	(91,977)	(85,551)
Interest on other liabilities	(409,697)	(414,540)	(470,712)
Interest on shareholders' equity	(16,883)	(9,448)	(7,578)
Exchange variation	(2,803)	(7,759)	41,427
Other charges and monetary variations net	(1,112,769)	(1,118,033)	(833,478)
Financial results, net	(2,751,499)	(3,055,776)	(2,184,466)
Finance expense	(3,704,515)	(3,673,356)	(2,637,317)
Finance income	870,739	1,102,918	576,614
Exchange variation	(199,777)	997,109	(746,058)
Derivatives	282,054	(1,482,447)	622,295
Financial results, net	R$ 2751499	R$ 3055776	R$ 2184466

Financial Instruments - Summary

Financial Instruments - Summary of Financial Assets (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial assets [line items]
Financial assets	R$ 12672067	R$ 8315094
Fair value through profit or loss [member]
Disclosure of financial assets [line items]
Financial assets	6,867,670	5,246,567
Fair value through profit or loss [member] | Investment funds [member]
Disclosure of financial assets [line items]
Financial assets	1,852,114	3,203,907
Fair value through profit or loss [member] | Marketable securities [member]
Disclosure of financial assets [line items]
Financial assets	3,853,343	1,291,580
Fair value through profit or loss [member] | Derivative financial instruments [member]
Disclosure of financial assets [line items]
Financial assets	1,162,213	751,080
Loans and receivables [member]
Disclosure of financial assets [line items]
Financial assets	5,804,397	3,068,527
Loans and receivables [member] | Cash and cash equivalents [member]
Disclosure of financial assets [line items]
Financial assets	2,703,063	1,295,681
Loans and receivables [member] | Trade receivables [member]
Disclosure of financial assets [line items]
Financial assets	1,322,420	1,185,430
Loans and receivables [member] | Restricted cash [member]
Disclosure of financial assets [line items]
Financial assets	225,634	200,999
Loans and receivables [member] | Receivables from related parties [member]
Disclosure of financial assets [line items]
Financial assets	199,814	242,257
Loans and receivables [member] | Other financial assets [member]
Disclosure of financial assets [line items]
Financial assets	1,340,000
Loans and receivables [member] | Dividends receivable [member]
Disclosure of financial assets [line items]
Financial assets	R$ 13466	R$ 144160

Financial Instruments - Summ154

Financial Instruments - Summary of Financial Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial liabilities [line items]
Financial liabilities	R$ 28170794	R$ 24946422
Liabilities amortized cost [member]
Disclosure of financial liabilities [line items]
Financial liabilities	21,382,498	20,670,304
Liabilities amortized cost [member] | Loans, borrowings and debentures [member]
Disclosure of financial liabilities [line items]
Financial liabilities	15,132,277	14,525,030
Liabilities amortized cost [member] | Leases [member]
Disclosure of financial liabilities [line items]
Financial liabilities	944,138	1,397,543
Liabilities amortized cost [member] | Real estate credit certificates [member]
Disclosure of financial liabilities [line items]
Financial liabilities	86,745	195,745
Liabilities amortized cost [member] | Trade payables [member]
Disclosure of financial liabilities [line items]
Financial liabilities	2,433,995	2,033,110
Liabilities amortized cost [member] | Other financial liabilities [member]
Disclosure of financial liabilities [line items]
Financial liabilities	382,702	203,303
Liabilities amortized cost [member] | Payables to related parties [member]
Disclosure of financial liabilities [line items]
Financial liabilities	328,263	237,081
Liabilities amortized cost [member] | Dividends payable [member]
Disclosure of financial liabilities [line items]
Financial liabilities	191,478	93,500
Liabilities amortized cost [member] | REFIS [member]
Disclosure of financial liabilities [line items]
Financial liabilities	229,745	215,565
Liabilities amortized cost [member] | Trade payables corporate operation agreements [member]
Disclosure of financial liabilities [line items]
Financial liabilities	210,476
Liabilities amortized cost [member] | Preferred shareholders payable in subsidiaries [member]
Disclosure of financial liabilities [line items]
Financial liabilities	1,442,679	1,769,427
Fair value through profit or loss [member]
Disclosure of financial liabilities [line items]
Financial liabilities	6,788,296	4,276,118
Fair value through profit or loss [member] | Loans, borrowings and debentures [member]
Disclosure of financial liabilities [line items]
Financial liabilities	6,556,669	3,813,467
Fair value through profit or loss [member] | Contingent consideration [member]
Disclosure of financial liabilities [line items]
Financial liabilities	116,542	166,807
Fair value through profit or loss [member] | Derivative financial instruments [member]
Disclosure of financial liabilities [line items]
Financial liabilities	R$ 115085	R$ 295844

Financial Instruments - Summ155

Financial Instruments - Summary of Derivative Financial Instruments (Detail) - BRL (R$)	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Assets	R$ 1162213000	R$ 751080000
Liabilities	(115,085,000)	(295,844,000)
Notional	9,664,161,000	6,304,115,000
Fair value	1,047,585,000	470,219,000
Fair value [member]
Disclosure of detailed information about financial instruments [line items]
Total financial instruments	1,047,128,000	455,236,000
Assets	1,162,213,000	751,080,000
Liabilities	(115,085,000)	(295,844,000)
Forward agreements [member]
Disclosure of detailed information about financial instruments [line items]
Notional	494,302,000	438,689,000
Fair value	(457,000)	(14,983,000)
Swap agreements (interest rate) [member]
Disclosure of detailed information about financial instruments [line items]
Notional	2,446,369,000	1,988,540,000
Fair value	330,712,000	104,491,000
Exchange and interest rate swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Notional	7,217,792,000	4,315,575,000
Fair value	R$ 716873000	R$ 365728000

Financial Instruments - Summ156

Financial Instruments - Summary of Credit Risk (Detail) - Credit risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of credit risk exposure [line items]
Exposure to risk	R$ 11332067	R$ 8315094
Cash and cash equivalents [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	4,555,177	4,499,588
Trade receivables [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	1,322,420	1,185,430
Derivative financial instruments [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	1,162,213	751,080
Marketable securities [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	3,853,343	1,291,580
Receivables from related parties [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	199,814	242,257
Dividends [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	13,466	144,160
Restricted cash [member]
Disclosure of credit risk exposure [line items]
Exposure to risk	R$ 225634	R$ 200999

Financial Instruments - Summ157

Financial Instruments - Summary of Credit Risk Rating (Detail) - BRL (R$)	Dec. 31, 2017	Dec. 31, 2016
Disclosure of external credit grades [line items]
Credit rating	R$ 9665085000	R$ 6743247000
AAA credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	3,499,345,000
AA credit rating [member]
Disclosure of external credit grades [line items]
Credit rating	6,159,553,000	5,499,565,000
A [member]
Disclosure of external credit grades [line items]
Credit rating		983,384,000
B Credit Rating [Member]
Disclosure of external credit grades [line items]
Credit rating	2,007,000
BB Plus Credit Rating [Member]
Disclosure of external credit grades [line items]
Credit rating	R$ 4180000
BBB credit rating [member]
Disclosure of external credit grades [line items]
Credit rating		R$ 260298000

Financial Instruments - Summ158

Financial Instruments - Summary of Non-derivative Financial Liabilities (Detail) - Liquidity risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	R$ 36783178	R$ 34828567
Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(9,065,419)
1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(3,511,577)
3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(10,699,535)
More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(13,506,647)
Loans, borrowings and debentures [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	31,554,560	29,957,136
Loans, borrowings and debentures [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	5,223,101
Loans, borrowings and debentures [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	3,157,530
Loans, borrowings and debentures [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	9,832,496
Loans, borrowings and debentures [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	13,341,433
Trade payables [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	2,433,995	2,033,110
Trade payables [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	2,433,995
Other financial liabilities [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	382,702	203,303
Other financial liabilities [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	382,702
REFIS [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(244,957)	(235,919)
REFIS [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(81,290)
REFIS [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(21,538)
REFIS [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(39,173)
REFIS [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(102,956)
Leases [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	1,443,470	1,824,890
Leases [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	418,890
Leases [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	299,585
Leases [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	442,445
Leases [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	282,550
Derivative financial instruments [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	110,909
Derivative financial instruments [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(87,144)
Derivative financial instruments [member] | 1 - 2 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	32,924
Derivative financial instruments [member] | 3 - 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	385,421
Derivative financial instruments [member] | More than 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	(220,292)
Real estate credits certificates [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	92,844	243,628
Real estate credits certificates [Member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	92,844
Payables to related parties [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	328,263	237,081
Payables to related parties [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	328,263
Dividends payable [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	191,478	R$ 93500
Dividends payable [member] | Up to 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Non-derivative financial liabilities	R$ 191478

Financial Instruments - Summ159

Financial Instruments - Summary of Net Exposure to Exchange Rate Variations on Assets and Liabilities (Detail) - Foreign exchange risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	R$ 1082946	R$ 495036
Cash and cash equivalents [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	782,103	424,334
Trade receivables [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	25,797	11,940
Advances to suppliers [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk		58,866
Trade payables [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(13,230)	(22,005)
Loans, borrowings and debentures [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(8,919,712)	(6,323,330)
Advances from clients [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(6,310)
Contingent consideration [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(64,213)	(68,388)
Payables to related parties [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	(210,497)
Derivative financial instruments [member]
Disclosure of foreign exchange risk [Line Items]
Exposure to risk	R$ 7323116	R$ 6413619

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Description of methods and assumptions used in preparing sensitivity analysis	Stressed scenarios (positive and negative effects, before tax effects) were defined based on changes of a 25% and 50% to the U.S. Dollar exchange rates used in the probable scenario.
Percentage of increase in actuarial assumption	0.05%
Percentage of decrease in actuarial assumption	0.05%
Actuarial assumption of change in foreign currency exchange rate one [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Percentage of increase in actuarial assumption	25.00%
Percentage of decrease in actuarial assumption	25.00%
Actuarial assumption of change in foreign currency exchange rate two [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Percentage of increase in actuarial assumption	50.00%
Percentage of decrease in actuarial assumption	50.00%
25% [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Percentage of increase in actuarial assumption	25.00%
Percentage of decrease in actuarial assumption	25.00%
50% [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Percentage of increase in actuarial assumption	50.00%
Percentage of decrease in actuarial assumption	50.00%
Perpetual notes [member]
Disclosure of sensitivity analysis of financial instruments changes in foreign exchange rates [line items]
Quoted market price	102.83%	100.03%

Financial Instruments - Summ161

Financial Instruments - Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates (Detail)	12 Months Ended
	Dec. 31, 2017
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis	3.308%
Probable [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	3.40%
25% [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	4.25%
50% [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	5.10%
-25% [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	2.55%
-50% [member]
Disclosure foreign currency sensitivity analysis [line items]
Exchange rate sensitivity analysis, scenario	1.70%

Financial Instruments - Summ162

Financial Instruments - Summary of Sensitivity Analysis on Changes in Foreign Exchange Rates Impact on Profit Loss (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	US$ fluctuation
Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	US$ fluctuation
Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	US$ fluctuation
Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	US$ fluctuation
Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	US$ fluctuation
Advances from clients [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	US$ fluctuation
Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Risk factor	US$ fluctuation
Probable [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	R$ 299794
Probable [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	21,135
Probable [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	720
Probable [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(368)
Probable [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	490,619
Probable [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(210,350)
Probable [member] | Advances from clients [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(176)
Probable [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(1,786)
25% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	201,486
25% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	195,267
25% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	6,629
25% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(3,399)
25% [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	1,964,557
25% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(1,943,448)
25% [member] | Advances from clients [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(1,621)
25% [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(16,499)
50% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	402,969
50% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	390,536
50% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	13,259
50% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(6,799)
50% [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	3,929,112
50% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(3,886,897)
50% [member] | Advances from clients [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(3,243)
50% [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(32,999)
-25% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(201,485)
-25% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(195,268)
-25% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(6,628)
-25% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	3,399
-25% [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(1,964,557)
-25% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	1,943,448
-25% [member] | Advances from clients [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	1,621
-25% [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	16,500
-50% [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(402,967)
-50% [member] | Cash and cash equivalents [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(390,536)
-50% [member] | Trade receivables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(13,258)
-50% [member] | Trade payables [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	6,799
-50% [member] | Exchange rate derivatives [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	(3,929,112)
-50% [member] | Loans, borrowings and debentures [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	3,886,897
-50% [member] | Advances from clients [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	3,243
-50% [member] | Contingent consideration [member]
Disclosure foreign currency sensitivity analysis impact on profit loss [line items]
Changes in foreign exchange rates impact on profit loss	R$ 33000

Financial Instruments - Summ163

Financial Instruments - Summary of Sensitivity Analysis on Interest Rates on Loans and Borrowings (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
Probable [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	R$ 112310
Probable [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	196,975
Probable [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	58,032
Probable [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	10,554
Probable [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(36,462)
Probable [member] | Real estate credit certificates [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(5,185)
Probable [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	960,163
Probable [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(1,071,767)
25% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(1,066,096)
25% [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	49,213
25% [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	14,508
25% [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	2,638
25% [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(9,115)
25% [member] | Real estate credit certificates [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(1,296)
25% [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(979,591)
25% [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(142,453)
50% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(2,005,541)
50% [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	97,334
50% [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	29,016
50% [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	5,277
50% [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(18,231)
50% [member] | Real estate credit certificates [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(2,593)
50% [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(1,831,402)
50% [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(284,942)
-25% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	1,316,426
-25% [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(49,214)
-25% [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(14,508)
-25% [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(2,638)
-25% [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	9,115
-25% [member] | Real estate credit certificates [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	1,296
-25% [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	1,229,922
-25% [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	142,453
-50% [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	2,847,059
-50% [member] | Cash and cash equivalents [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(98,427)
-50% [member] | Marketable securities [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(29,016)
-50% [member] | Restricted cash [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	(5,277)
-50% [member] | Leases [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	18,231
-50% [member] | Real estate credit certificates [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	2,593
-50% [member] | Interest rate derivatives [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	2,674,013
-50% [member] | Loans, borrowings and debentures [member]
Disclosure of sensitivity analysis on income for the period assuming increase and decrease in interest rates [Line Items]
Exposure interest rate	R$ 284942

Financial Instruments - Summ164

Financial Instruments - Summary of Probable Scenario Considers Estimated Interest Rate (Detail)	Dec. 31, 2017
Probable [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.75%
Probable [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.33%
Probable [member] | TJ462 [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.75%
Probable [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.75%
Probable [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.02%
Probable [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.25%
25% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	8.44%
25% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	7.91%
25% [member] | TJ462 [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	9.44%
25% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	8.44%
25% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.00%
25% [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.81%
50% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	10.13%
50% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	9.49%
50% [member] | TJ462 [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	11.13%
50% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	10.13%
50% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.00%
50% [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.28%
-25% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.06%
-25% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.75%
-25% [member] | TJ462 [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	6.06%
-25% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	5.06%
-25% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.00%
-25% [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.69%
-50% [member] | SELIC [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.38%
-50% [member] | CDI [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.16%
-50% [member] | TJ462 [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	4.38%
-50% [member] | TJLP [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	3.38%
-50% [member] | IPCA [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	2.00%
-50% [member] | FED FUNDS [member]
Disclosure interest rates sensitivity analysis [line items]
Estimated interest rate	1.13%

Financial Instruments - Summ165

Financial Instruments - Summary of Market Value of Senior Notes that are listed on Luxembourg Stock Exchange (Detail)	Dec. 31, 2017	Dec. 31, 2016
Senior notes due 2018 [member]
Disclosure of detailed information about borrowings [line items]
2,018	100.37%	95.68%
Senior notes due 2023 [member]
Disclosure of detailed information about borrowings [line items]
2,018	101.54%	96.05%
Senior notes due 2024 [member]
Disclosure of detailed information about borrowings [line items]
2,018	107.86%
Senior notes due 2027 [member]
Disclosure of detailed information about borrowings [line items]
2,018	108.14%	100.65%
Senior notes due 2024 [member]
Disclosure of detailed information about borrowings [line items]
2,018	102.79%

Financial Instruments - Summ166

Financial Instruments - Summary of Carrying Amounts and Fair Value of Financial Assets and Financial Liabilities (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Financial assets	R$ 12672067	R$ 8315094
Financial liabilities	(28,170,794)	(24,946,422)
Cost [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	6,867,670	5,246,567
Financial liabilities	(6,788,296)	(4,276,118)
Cost [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	1,852,114	3,203,907
Cost [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	3,853,343	1,291,580
Cost [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	1,162,213	751,080
Financial liabilities	(115,085)	(295,844)
Cost [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(6,556,669)	(3,813,467)
Cost [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(116,542)	(166,807)
Fair value [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	6,867,670	5,246,567
Financial liabilities	(6,671,754)	(4,109,311)
Fair value [member] | Level 2 [member] | Investment fund [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	1,852,114	3,203,907
Fair value [member] | Level 2 [member] | Marketable securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	3,853,343	1,291,580
Fair value [member] | Level 2 [member] | Derivative financial instruments [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	1,162,213	751,080
Financial liabilities	(115,085)	(295,844)
Fair value [member] | Level 2 [member] | Loans, borrowings and debentures [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(6,556,669)	(3,813,467)
Fair value [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	(116,542)	(166,807)
Fair value [member] | Level 3 [member] | Contingent consideration [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	R$ 116542	R$ 166807

Financial Instruments - Summ167

Financial Instruments - Summary of Carrying Amounts and Fair Value of Financial Assets and Financial Liabilities (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017
Disclosure of detailed information about financial instruments [abstract]
Discount rate adjusted for risk	13.00%

Financial Instruments - Summ168

Financial Instruments - Summary of Hedge Accounting (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)
Disclosure of detailed information about hedges [line items]
Beginning balance	R$ 1387375
Initial measurement	2,461,836
Interest amortization	(255,941)
Fair value	478,427
Ending balance	4,071,697
Debt [member]
Disclosure of detailed information about hedges [line items]
Beginning balance	1,534,072
Initial measurement	2,461,836
Interest amortization	(173,186)
Fair value	395,499
Ending balance	4,218,221
Derivative [member]
Disclosure of detailed information about hedges [line items]
Beginning balance	(146,697)
Interest amortization	(82,755)
Fair value	82,928
Ending balance	R$ 146524

Post-employment Benefits - Summ

Post-employment Benefits - Summary of Post-employment Benefits (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 485459	R$ 441480
Futura [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	44,431	43,401
Futura II [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	1,237	163
Comgas [member]
Disclosure of defined benefit plans [line items]
Post-employment benefits	R$ 439791	R$ 397916

Post-employment Benefits - Addi

Post-employment Benefits - Additional Information (Detail) R$ in Thousands	12 Months Ended
	Dec. 31, 2017BRL (R$)yr	Dec. 31, 2016BRL (R$)
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 327	R$ 212
Change in methods for preparing the sensitivity analysis	There was no change in relation to previous years in the methods and assumptions used in preparing the sensitivity analysis.
Comgas [member]
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 22796	23,588
Weighted average duration of defined benefit obligation | yr	13.7
Futura [member] | CLE [member]
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 3896	R$ 4571
Weighted average duration of defined benefit obligation | yr	11.3
Futura [member] | CLE [member] | Defined benefit obligation [member]
Disclosure of defined benefit plans [line items]
Sponsor contribution to defined contribution plans	R$ 4051

Post-employment Benefits - S171

Post-employment Benefits - Summary of Defined Benefit Obligation and Fair Value of Plan Assets (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Current service cost	R$ 271	R$ 238
Interest expense (income)	(46,312)	(39,892)
Actuarial (gain) loss arising from financial assumptions	(7,865)	94,070
Earnings on assets greater than discount rate	(16,634)	(9,151)
Contributions paid	(327)	(212)
Superplus (deficit) for the year	486,869	344,755
Net defined benefit liability	486,869	344,755
Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	732,897	654,329
Current service cost	271	238
Interest expense (income)	86,138	84,017
Actuarial (gain) loss arising from financial assumptions	72,223	(2,340)
Actuarial (gain) loss arising from experience adjustment	(30,303)	52,301
Benefit payments	(56,128)	(55,648)
Ending balance	902,786	732,897
Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning balance	(388,142)	(361,026)
Interest expense (income)	(40,577)	(45,453)
Earnings on assets greater than discount rate	(16,634)	(9,151)
Contributions paid	(3,896)	(4,572)
Benefit payments	33,332	32,060
Ending balance	R$ 415917	R$ 388142

Post-employment Benefits - S172

Post-employment Benefits - Summary of Expense Recognized in Profit or Loss (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [abstract]
Current service cost	R$ 271	R$ 238
Interest expense	(46,312)	(39,892)
Total expense recognized in profit or loss	R$ 46583	R$ 40130

Post-employment Benefits - S173

Post-employment Benefits - Summary of Amount Recognised as Accumulated Other Comprehensive Income (Detail) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [abstract]
Accumulated at the initial of the year	R$ 252473	R$ 116430
Actuarial (gain) loss arising from financial assumptions	(7,865)	94,070
Actuarial (gain) loss arising from experience adjustment	(1,845)	51,124
Earnings on assets greater than discount rate	(16,634)	(9,151)
Accumulated at the end of the year	R$ 226129	R$ 252473

Post-employment Benefits - S174

Post-employment Benefits - Summary of Plan Assets (Detail) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 415917	R$ 388141
Percentage fair value of plan assets	100.00%	100.00%
Fixed income bonds [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 408347	R$ 364659
Percentage fair value of plan assets	93.95%	93.95%
Variable-income securities [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 3411	R$ 19407
Percentage fair value of plan assets	5.00%	5.00%
Other [member]
Disclosure of fair value of plan assets [line items]
Plan assets at fair value	R$ 4159	R$ 4075
Percentage fair value of plan assets	1.05%	1.05%

Post-employment Benefits - S175

Post-employment Benefits - Summary of Assumptions to Determine Defined Benefit Obligations (Detail)	Dec. 31, 2017	Dec. 31, 2016
Futura [member]
Disclosure of defined benefit plans [line items]
Discount rate	9.55%	10.84%
Inflation rate	4.00%	4.50%
Increase in pension plans	4.00%	4.50%
Comgas [member]
Disclosure of defined benefit plans [line items]
Discount rate	9.52%	10.83%
Inflation rate	4.00%	4.50%
Future salary increases	7.12%	7.64%
Increase in pension plans	4.00%	4.50%

Post-employment Benefits - S176

Post-employment Benefits - Summary of Changes in Discount Rate (Detail) R$ in Thousands	Dec. 31, 2017BRL (R$)
Futura [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	R$ 21739
Discount rate, decrease	23,800
Futura II [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	(93)
Discount rate, decrease	98
Comgas [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Discount rate, increase	(27,459)
Discount rate, decrease	R$ 30977

Post-employment Benefits - S177

Post-employment Benefits - Summary of Changes in Discount Rate (Parenthetical) (Detail)	Dec. 31, 2017
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Percentage increase in discount rate	0.05%
Percentage decrease in discount rate	0.05%

Share-based Payment - Additiona

Share-based Payment - Additional Information (Detail)	1 Months Ended			12 Months Ended
	Sep. 30, 2017yrOptions	Aug. 31, 2017BRL (R$)	Aug. 31, 2016	Dec. 31, 2017BRL (R$)yrOptionsPlansshares	Dec. 31, 2016BRL (R$)yr	Dec. 31, 2015BRL (R$)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr	5
Number of options granted | Options	255,000			3,906,300
General and Administrative Expense [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense on stock option plan				R$ 464000	R$ 0
Cosan S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense on stock option plan				5,972,000	8,369,000	R$ 11289000
Expense to be recognized on stock option				R$ 3855000
Stock option plan maximum percentage limit of distribution				3.00%
Number of share based payment plans | Plans				2
Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense on stock option plan				R$ 856000
Number of options granted | Options				159,080
Approved share-based compensation models | Plans				2
Cosan S.A. Industria e Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option plan maximum percentage limit				5.00%
Number of options granted | Options				13,214,000
Long term retention plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr				10
Percentage of shares in equity compensation			1.00%
Eligible period for long-term retention agreement			10 years
Number of options granted | shares				13,534,365
Expense to be recognized on stock option due to modifications of plan		R$ 18186000		R$ 30747000
Expense to be recognized on stock option				R$ 48933000	R$ 0
April 27, 2017 [member] | Cosan S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr				5
Number of options granted | Options				274,000
Fair value at grant				R$ 32.11
July 31, 2017 [member] | Cosan S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr				5
Number of options granted | Options				298,107
Fair value at grant				R$ 36.06
April 20, 2017 [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr				5
Number of options granted | Options				61,300
Fair value at grant				R$ 37.29
December 08, 2017 [member] | Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr				5
Number of options granted | Options				97,780
Fair value at grant				R$ 36.37
Stock option plan [member] | Cosan S.A. Industria e Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr				2.6	3.4
Weighted average prices at exercise date for stock options exercised				R$ 29.84	R$ 29.05
Stock option plan [member] | Cosan S.A. Industria e Comercio [member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price				18.90	19.31
Stock option plan [member] | Cosan S.A. Industria e Comercio [member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price				R$ 48.31	R$ 47.82

Share Based Payment - Summary o

Share Based Payment - Summary of Vesting Period and Options Outstanding (Detail)	Jan. 02, 2017Options	Sep. 30, 2017yrOptions	Dec. 31, 2017BRL (R$)yrOptions
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr		5
Number of instruments, granted		255,000	3,906,300
Number of instruments, vested or cancellation option			(318,550)
Number of instruments, outstanding			3,587,750
September 29, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Number of instruments, granted			255,000
Number of instruments, outstanding			255,000
Market price on grant date | R$			R$ 8.10
Fair value at grant | R$			R$ 8.10
August 18, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			10
Number of instruments, granted			577,101
Number of instruments, vested			(577,101)
Market price on grant date | R$			R$ 7.32
Fair value at grant | R$			R$ 7.32
Cosan S.A. Industria e Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of instruments, granted			13,214,000
Number of instruments, exercisable options			(7,102,000)
Number of instruments, outstanding			6,112,000
Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Interest rate %			12.39%
Expected volatility %			31.44%
Number of instruments, granted			4,825,000
Number of instruments, exercisable options			(4,417,000)
Number of instruments, outstanding			408,000
Market price on grant date | R$			R$ 22.80
Exercise price | R$			26.05
Fair value at grant | R$			R$ 6.80
Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Interest rate %			12.39%
Expected volatility %			30.32%
Number of instruments, granted			5,000,000
Number of instruments, exercisable options			(2,000,000)
Number of instruments, outstanding			3,000,000
Market price on grant date | R$			R$ 22.80
Exercise price | R$			26.05
Fair value at grant | R$			R$ 8.15
Cosan S.A. Industria e Comercio [member] | December 12, 2012 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Interest rate %			8.78%
Expected volatility %			31.44%
Number of instruments, granted			700,000
Number of instruments, exercisable options			(420,000)
Number of instruments, outstanding			280,000
Market price on grant date | R$			R$ 38.89
Exercise price | R$			47.32
Fair value at grant | R$			R$ 10.10
Cosan S.A. Industria e Comercio [member] | April 24, 2013 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Interest rate %			13.35%
Expected volatility %			27.33%
Number of instruments, granted			970,000
Number of instruments, exercisable options			(110,000)
Number of instruments, outstanding			860,000
Market price on grant date | R$			R$ 45.22
Exercise price | R$			54
Fair value at grant | R$			R$ 17.95
Cosan S.A. Industria e Comercio [member] | April 25, 2014 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Interest rate %			12.43%
Expected volatility %			29.85%
Number of instruments, granted			960,000
Number of instruments, exercisable options			(70,000)
Number of instruments, outstanding			890,000
Market price on grant date | R$			R$ 39.02
Exercise price | R$			43.74
Fair value at grant | R$			R$ 15.67
Cosan S.A. Industria e Comercio [member] | August 31, 2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Interest rate %			14.18%
Expected volatility %			33.09%
Number of instruments, granted			759,000
Number of instruments, exercisable options			(85,000)
Number of instruments, outstanding			674,000
Market price on grant date | R$			R$ 19.96
Exercise price | R$			18.90
Fair value at grant | R$			R$ 7.67
Cosan S A Industria E Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of instruments, granted			572,107
Number of instruments, vested or cancellation option			(58,100)
Number of instruments, outstanding			514,007
Cosan S A Industria E Comercio [member] | April 27, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Interest rate %			15.00%
Expected volatility %			32.75%
Number of instruments, granted			274,000
Number of instruments, vested or cancellation option			(30,000)
Number of instruments, outstanding			244,000
Market price on grant date | R$			R$ 32.11
Fair value at grant | R$			R$ 32.11
Cosan S A Industria E Comercio [member] | July 31, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Interest rate %			15.00%
Expected volatility %			33.70%
Number of instruments, granted			298,107
Number of instruments, vested or cancellation option			(28,100)
Number of instruments, outstanding			270,007
Market price on grant date | R$			R$ 36.06
Fair value at grant | R$			R$ 36.06
Companhia de Gas de Sao Paulo - COMGAS [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of instruments, granted			159,080
Number of instruments, outstanding			159,080
Companhia de Gas de Sao Paulo - COMGAS [member] | April 20, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Interest rate %			12.16%
Expected volatility %			27.20%
Number of instruments, granted			61,300
Number of instruments, outstanding			61,300
Market price on grant date | R$			R$ 47.80
Fair value at grant | R$			R$ 37.29
Companhia de Gas de Sao Paulo - COMGAS [member] | December 08, 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Interest rate %			10.09%
Expected volatility %			30.00%
Number of instruments, granted			97,780
Number of instruments, outstanding			97,780
Market price on grant date | R$			R$ 54.25
Fair value at grant | R$			R$ 36.37
Rumo S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Market price on grant date | R$			R$ 6.30
Rumo S.A. [member] | Two thousand and fifteen plans [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Number of instruments, granted			1,522,220
Number of instruments, vested or cancellation option			(161,620)
Number of instruments, outstanding			1,360,600
Market price on grant date | R$			R$ 6.10
Fair value at grant | R$			R$ 6.10
Rumo S.A. [member] | 2016 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Number of instruments, granted	1,522,220		1,513,180
Number of instruments, vested or cancellation option			(152,880)
Number of instruments, outstanding			1,360,300
Market price on grant date | R$			R$ 6.10
Fair value at grant | R$			R$ 6.10
Rumo S.A. [member] | 2017 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Number of instruments, granted			870,900
Number of instruments, vested or cancellation option			(4,050)
Number of instruments, outstanding			866,850
Market price on grant date | R$			R$ 10.42
Fair value at grant | R$			R$ 10.42
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			1
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			1
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | December 12, 2012 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			1
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | April 24, 2013 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | April 25, 2014 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Bottom of range [member] | Cosan S.A. Industria e Comercio [member] | August 31, 2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			5
Top of range [member] | Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			7
Top of range [member] | Cosan S.A. Industria e Comercio [member] | August 18, 2011 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			12
Top of range [member] | Cosan S.A. Industria e Comercio [member] | December 12, 2012 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			7
Top of range [member] | Cosan S.A. Industria e Comercio [member] | April 24, 2013 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			7
Top of range [member] | Cosan S.A. Industria e Comercio [member] | April 25, 2014 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			7
Top of range [member] | Cosan S.A. Industria e Comercio [member] | August 31, 2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected life (years) | yr			7

Share Based Payment - Summar180

Share Based Payment - Summary of Number and Weighted-average Exercise Prices of Share Options Under Share Option Programs (Detail)	1 Months Ended	12 Months Ended
	Sep. 30, 2017Options	Dec. 31, 2017BRL (R$)Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options, granted	255,000	3,906,300
Number of options, ending balance		3,587,750
Cosan S.A. Industria e Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options, granted		13,214,000
Number of options, ending balance		6,112,000
Cosan S.A. Industria e Comercio [member] | Stock option plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted-average exercise price, beginning balance | R$		R$ 32.28
Weighted-average exercise price, cancellation or settlements | R$		0
Weighted-average exercise price, share options exercised | R$		25.91
Weighted-average exercise price, ending balance | R$		R$ 32.70
Number of options, beginning balance		7,978,000
Number of options, cancellation or settlements		(461,000)
Number of options, share options exercised		(1,405,000)
Number of options, ending balance		6,112,000
Cosan S A Industria E Comercio [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options, granted		572,107
Number of options, ending balance		514,007
Cosan S A Industria E Comercio [member] | Stock grant [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options, granted		572,107
Number of options, vested		(8,206)
Number of options, cancellation or settlements		(49,894)
Number of options, ending balance		514,007

Share Based Payment - Summar181

Share Based Payment - Summary of Vesting Period and Options Outstanding (Parenthetical) (Detail)	Jan. 02, 2017Options	Sep. 30, 2017yrOptions	Dec. 31, 2017BRL (R$)yrOptions
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of instruments, granted | Options		255,000	3,906,300
Expected life (years) | yr		5
Rumo S.A. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weghted average estimated fair value of options granted | R$			R$ 6.30
Expected life (years) | yr			5
Weghted average estimated fair value of options share options exercisable | R$			R$ 2.83
Rumo S.A. [member] | Two thousand and fifteen plans [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of instruments, granted | Options			1,522,220
Weghted average estimated fair value of options granted | R$			R$ 6.10
Expected life (years) | yr			5
Rumo S.A. [member] | 2016 Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of instruments, granted | Options	1,522,220		1,513,180
Weghted average estimated fair value of options granted | R$			R$ 6.10
Expected life (years) | yr			5

Share Based Payment - Schedules

Share Based Payment - Schedules of Restricted Shares (Detail) - Rumo S.A. [member] - Restricted shares [member]	12 Months Ended
	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance	1,522,220
Granted	2,384,080
Cancellation or settlements	(318,550)
Ending balance	3,587,750

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - BRL (R$) R$ in Thousands	Jan. 31, 2018	Jan. 23, 2018	Jan. 10, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of non-adjusting events after reporting period [line items]
Loans, borrowings and debentures				R$ 16926028	R$ 13074133
Rumo S.A. [member]
Disclosure of non-adjusting events after reporting period [line items]
Expense on stock option plan				R$ 5859	R$ 3889
Subsequent event [member]
Disclosure of non-adjusting events after reporting period [line items]
Cash received from assignment of credit	R$ 1340000
Subsequent event [member] | Working capital bank loans [member]
Disclosure of non-adjusting events after reporting period [line items]
Early settlement of working capital loan		R$ 698015
Maturity year 2025 [member] | Senior notes due two thousand and twenty five [member]
Disclosure of non-adjusting events after reporting period [line items]
Loans, borrowings and debentures			R$ 1581200
Borrowings, maturity			January 2,025
Coupon rate			5.88%
Annual interest			6.00%