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INVESTMENTS IN NON-CONSOLIDATED COMPANIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of interests in other entities [Abstract] |
Disclosure of Interest in Non-Consolidated Companies |
|  | As of December 31,
|  | 2023 |  | 2022
At the beginning of the year |  | 821,571 |  |  | 751,475 |
Acquisition of business (note 3) |  | 400,037 |  |  | — |
Derecognition related to the increase of the participation in Usiminas |  | (771,995) |  |  | — |
Equity in earnings of non-consolidated companies |  | 105,305 |  |  | 37,114 |
Other comprehensive income and other effects |  | (2,812) |  |  | 48,475 |
Dividends from non-consolidated companies (1) |  | (34,841) |  |  | (15,493) |
At the end of the year |  | 517,265 |  |  | 821,571 |
(1) Mainly related to dividends from Unigal Usiminas Ltda. and MRS Logística S.A. The principal investments in non-consolidated companies, all of which are unlisted, except for Usiminas, are:
|  | Country of incorporation |  | Main activity |  | Voting rights at |  | Value at
|  |  | December 31, 2023 |  | December 31, 2022 |  | December 31, 2023 |  | December 31, 2022
Usinas Siderurgicas de Minas Gerais S.A. - USIMINAS |  | Brazil |  | Manufacturing and selling of steel products |  | — |  |  | 34.39 | % |  | — |  |  | 725,705 |
Techgen S.A. de C.V. |  | Mexico |  | Provision of electric power |  | 48.00 | % |  | 48.00 | % |  | 116,849 |  |  | 90,559 |
Unigal Usiminas Ltda. |  | Brazil |  | Manufacturing and selling of steel products |  | 70.00 | % |  | — |  |  | 124,064 |  |  | — |
MRS Logística S.A |  | Brazil |  | Logistical services |  | 11.41 | % |  | — |  |  | 235,268 |  |  | — |
Other non-consolidated companies (1) |  |  |  |  |  |  |  |  |  | 41,084 |  |  | 5,307 |
|  |  |  |  |  |  |  |  |  | 517,265 |  |  | 821,571 |
(1) It includes the investments held in Finma S.A.I.F., Recrotek S.R.L. de C.V., Gas Industrial de Monterrey S.A. de C.V., Modal Terminal de Graneis Ltda., Usiroll – Usiminas Court Tecnologia em Acabamento Superficial Ltda, Codeme Engenharia S.A, Terminal de Cargas Paraopeba Ltda., Terminal de Cargas Sarzedo Ltda., and Metalcentro Ltda.

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