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OTHER OPERATING INCOME (EXPENSES), NET | 12 Months Ended
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Dec. 31, 2023
Other operating income (expenses), net [Abstract] |
OTHER OPERATING INCOME (EXPENSES), NET | OTHER OPERATING INCOME (EXPENSES), NET
|  | Year ended December 31,
|  | 2023 |  | 2022 |  | 2021
Results of sundry assets |  | 8,165 |  |  | 8,177 |  |  | 8,558 |
Gain from the agreement related to the post-retirement benefits from Usiminas |  | 108,696 |  |  | — |  |  | — |
Provision for legal claims and other matters (Note 19 and 25 (i) and (ii)) |  | 59,649 |  |  | 1,069 |  |  | — |
Other operating income (1) |  | — |  |  | 5,735 |  |  | 40,587 |
Other operating income |  | 176,510 |  |  | 14,981 |  |  | 49,145 |
Provision for legal claims and other matters (Note 19 and 25 (i) and (ii)) |  | — |  |  | — |  |  | (11,761) |
Impairment charge (2) |  | (42,316) |  |  | (99,000) |  |  | — |
Reversal of the asset in connection with the slab commitment agreement (Note 4 (e) (6)) |  | — |  |  | — |  |  | (11,798) |
Other operating expense (1) |  | (23,857) |  |  | — |  |  | — |
Other operating expense |  | (66,173) |  |  | (99,000) |  |  | (23,559) |
Other operating income (expenses), net |  | 110,337 |  |  | (84,019) |  |  | 25,586 |
(1) For the year ended December 31, 2023, it includes the value update of certain tax liabilities in Usiminas of $10,000. For the year ended December 31, 2021, it includes the recovery of certain tax credits in Brazil of $27,200. (2) For the year ended December 31, 2023, see note 4(e)(2). For the year ended December 31, 2022, see note 4(f).

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- Definition The disclosure of other operating income or expense. [Refer: Other operating income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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