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Costs and expenses by nature (Tables)

6 Months Ended

Jun. 30, 2021

Costs and expenses by nature

Schedule of cost of goods sold and services rendered

​

​	​	​	​	​	​	​	​	​
​	​	Three -month period ended June 30,			​	Six -month period ended June 30,
​		2021		2020		2021		2020
Personnel	​	444	​	362	​	834	​	775
Materials and services	​	819	​	748	​	1,521	​	1,553
Fuel oil and gas	​	267	​	206	​	475	​	485
Maintenance	​	800	​	616	​	1,449	​	1,286
Royalties	​	353	​	168	​	604	​	332
Energy	​	169	​	147	​	318	​	336
Ores acquired from third parties (i)	​	691	​	199	​	1,034	​	261
Depreciation,depletion and amortization	​	800	​	734	​	1,488	​	1,463
Freight (ii)	​	991	​	691	​	1,773	​	1,387
Others	​	471	​	341	​	936	​	612
Total	​	5,805	​	4,212	​	10,432	​	8,490
​	​	​	​	​	​	​	​	​
Cost of goods sold	​	5,663	​	4,086	​	10,156	​	8,203
Cost of services rendered	​	142	​	126	​	276	​	287
Total	​	5,805	​	4,212	​	10,432	​	8,490

(i) The increase in “Ores acquired from third parties” is mainly due to the significant increase in the reference price of iron ore compared to 2020.

(ii) The increase in "Freight" is mainly due to the significant increase in volumes of CFR sales and higher international freight prices.

Schedule of selling and administrative expenses

​

​	​	​	​	​	​	​	​	​
​	​	Three-month period ended June 30,			​	Six-month period ended June 30,
​		2021		2020		2021		2020
Selling	​	25	​	20	​	43	​	37
Personnel	​	52	​	40	​	99	​	87
Services	​	22	​	33	​	39	​	51
Depreciation and amortization	​	10	​	14	​	19	​	31
Others	​	24	​	17	​	38	​	33
Total	​	133	​	124	​	238	​	239

Schedule of other operating expenses (income), net

​

​	​	​	​	​	​	​	​	​
​	​	Three-month period ended June 30,			​	Six-month period ended June 30,
​		2021		2020		2021		2020
Provision for litigations	​	28	​	44	​	44	​	63
Profit sharing program	​	52	​	13	​	75	​	45
COVID-19 expenses	​	16	​	85	​	18	​	85
Others (i)	​	(22)	​	95	​	(51)	​	106
Total	​	74	​	237	​	86	​	299

(i) Includes the gain related to the exclusion of ICMS from the PIS and COFINS computation tax base, as detailed in note 23(e).

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The disclosure of the cost of sales. [Refer: Cost of sales]

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