XML 40 R18.htm IDEA: XBRL DOCUMENT
v3.23.1

INTANGIBLE ASSETS | 12 Months Ended
--- | ---
Dec. 31, 2022
INTANGIBLE ASSETS |
INTANGIBLE ASSETS | NOTE 12 — INTANGIBLE ASSETS Intangible assets consist mainly of relationships with customers and suppliers recognized upon business combinations and software development, with application in the management of the business: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Customer |  | ​ |  | ​
​ | ​ | Supplier | ​ | Software | ​ | contracts and | ​ | ​ | ​ | ​
​ | ​ | relationships | ​ | development | ​ | relationships | ​ | Others | ​ | Total
Balance as of January 1, 2020 |  | 21,415 |  | 364,812 |  | 283,423 |  | 3,612 |  | 673,262
Foreign exchange effect |  | — |  | 42,890 |  | 83,806 |  | 1,074 |  | 127,770
Acquisition |  | — |  | 154,250 |  | — |  | — |  | 154,250
Amortization |  | (4,637) |  | (188,083) |  | (136,525) |  | (3,459) |  | (332,704)
Balance as of December 31, 2020 |  | 16,778 |  | 373,869 |  | 230,704 |  | 1,227 |  | 622,578
Foreign exchange effect |  | — |  | 17,609 |  | 13,247 |  | 33 |  | 30,889
Acquisition |  | — |  | 166,310 |  | — |  | — |  | 166,310
Amortization |  | (4,055) |  | (177,674) |  | (127,028) |  | (1,260) |  | (310,017)
Balance as of December 31, 2021 |  | 12,723 |  | 380,114 |  | 116,923 |  | — |  | 509,760
Foreign exchange effect |  | — |  | (8,943) |  | (9,896) |  | — |  | (18,839)
Acquisition |  | — |  | 189,382 |  | — |  | — |  | 189,382
Amortization |  | (3,522) |  | (154,595) |  | (107,027) |  | — |  | (265,144)
Balance as of December 31, 2022 |  | 9,201 |  | 405,958 |  | — |  | — |  | 415,159
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Estimated useful lives |  | 5 to 20 years |  | up to 7 years |  | 5 to 20 years |  | ​ |  |
​ The composition of other intangible assets by segment is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
Brazil |  | 161,586 |  | 175,290 |  | 220,303
Special Steel |  | 115,072 |  | 158,432 |  | 156,557
South America |  | 1,054 |  | 1,039 |  | 1,534
North America |  | 104,794 |  | 170,936 |  | 244,184
Others |  | 32,653 |  | 4,063 |  | —
​ | ​ | 415,159 | ​ | 509,760 | ​ | 622,578
​

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS38_g118-128__IAS38_g118-128_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration