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INVESTMENTS IN NON-CONSOLIDATED COMPANIES (Summarized income statement information) (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of unconsolidated structured entities [line items] |  |  |
Net sales | $ 16,414,466 | $ 16,090,744 | $ 8,735,435
Cost of sales | (12,487,282) | (9,895,070) | (7,099,923)
Gross profit | 3,927,184 | 6,195,674 | 1,635,512
Selling, general and administrative expenses | (1,143,646) | (950,124) | (762,882)
Other operating (expense) income, net | (84,019) | 25,586 | 206,843
Operating income | 2,699,519 | 5,271,136 | 1,079,473
Profit before income tax expense | 2,666,500 | 5,764,330 | 1,159,359
Income tax expense | (573,728) | (1,397,139) | (291,488)
Net profit (loss) before non-controlling interest | 2,092,772 | 4,367,191 | 867,871
Non-controlling interest in other subsidiaries | (325,256) | (542,123) | (89,403)
Net profit (loss) for the year | 1,767,516 | 3,825,068 | $ 778,468
Usinas Siderurgicas de Minas Gerais S.A. - USIMINAS |  |  |
Disclosure of unconsolidated structured entities [line items] |  |  |
Net sales | 6,297,000 | 6,270,000 |
Cost of sales | (5,187,000) | (4,168,000) |
Gross profit | 1,110,000 | 2,102,000 |
Selling, general and administrative expenses | (237,000) | (199,000) |
Other operating (expense) income, net | (386,000) | 197,000 |
Operating income | 487,000 | 2,100,000 |
Financial expenses, net | 114,000 | 158,000 |
Equity in earnings of associated companies | 43,000 | 41,000 |
Profit before income tax expense | 644,000 | 2,299,000 |
Income tax expense | (231,000) | (426,000) |
Net profit (loss) before non-controlling interest | 413,000 | 1,873,000 |
Non-controlling interest in other subsidiaries | (93,000) | (185,000) |
Net profit (loss) for the year | $ 320,000 | $ 1,688,000 |

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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 + Details
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