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ACCOUNTING POLICIES (Impairment) (Details) | Dec. 31, 2021 | Dec. 31, 2020 | Jun. 30, 2020
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Disclosure of impairment loss and reversal of impairment loss [line items] |  |  |
Discount rate used in current estimate of value in use | 9.93% |  |
Usiminas Control Group |  |  |
Disclosure of impairment loss and reversal of impairment loss [line items] |  |  |
Discount rate used in current estimate of value in use | 11.95% |  |
Cash-generating units |  |  |
Disclosure of impairment loss and reversal of impairment loss [line items] |  |  |
Growth rate used to extrapolate cash flow projections | 2.30% |  |
Discount rate used in current estimate of value in use | 9.93% | 8.87% |
Argentina | Subsidiaries |  |  |
Disclosure of impairment loss and reversal of impairment loss [line items] |  |  |
Discount rate used in current estimate of value in use |  |  | 14.30%
Brazil | Subsidiaries |  |  |
Disclosure of impairment loss and reversal of impairment loss [line items] |  |  |
Discount rate used in current estimate of value in use |  |  | 10.30%

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- Definition The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 130 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_130_g&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 134 -Subparagraph d -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_134_d_iv&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 134 -Subparagraph e -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_134_e_iv&doctype=Standard -URIDate 2021-03-24 + Details
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