EX-8.1 3 exhibit8_1.htm EXHIBIT 8.1

|  | Equity interest (%) |  |  |  |
Companies |  | 12/31/2012 |  | 12/31/2011 |  | Main activities |  | Jurisdiction
Direct interest: full consolidation |  |  |  |  |  |  |  |
CSN Islands VII Corp. |  | 100.00 |  | 100.00 |  | Financial transactions |  | Grand Cayman/Cayman Island
CSN Islands VIII Corp. |  | 100.00 |  | 100.00 |  | Financial transactions |  | Grand Cayman/Cayman Island
CSN Islands IX Corp. |  | 100.00 |  | 100.00 |  | Financial transactions |  | Grand Cayman/Cayman Island
CSN Islands X Corp. |  | 100.00 |  | 100.00 |  | Financial transactions |  | Grand Cayman/Cayman Island
CSN Islands XI Corp. |  | 100.00 |  | 100.00 |  | Financial transactions |  | Grand Cayman/Cayman Island
CSN Islands XII Corp. |  | 100.00 |  | 100.00 |  | Financial transactions |  | Grand Cayman/Cayman Island
Tangua Inc. (1) |  |  |  | 100.00 |  | Financial transactions |  | Panama City/Panama
International Investment Fund |  | 100.00 |  | 100.00 |  | Equity interests and financial transactions |  | Belize city/Belize
CSN Minerals S. L.U. |  | 100.00 |  | 100.00 |  | Equity interests |  | Madrid/Spain
CSN Export Europe, S.L.U.(2) |  | 100.00 |  | 100.00 |  | Equity interests and financial transactions |  | Madrid/Spain
CSN Metals S.L.U. |  | 100.00 |  | 100.00 |  | Equity interests and financial transactions |  | Madrid/Spain
CSN Americas S.L.U. |  | 100.00 |  | 100.00 |  | Equity interests and financial transactions |  | Madrid/Spain
CSN Steel S.L.U. |  | 100.00 |  | 100.00 |  | Equity interests and financial transactions |  | Madrid/Spain
TdBB S.A |  | 100.00 |  | 100.00 |  | Dormant company |  | Panama City/Panama
Sepetiba Tecon S.A. |  | 99.99 |  | 99.99 |  | Port services |  | Itaguaí/RJ, Brazil
Mineração Nacional S.A. |  | 99.99 |  | 99.99 |  | Mining and equity interests |  | Congonhas/MG,Brazil
Florestal Nacional S.A. |  | 99.99 |  | 99.99 |  | Reforestation |  | São Paulo/SP, Brazil
Estanho de Rondônia S.A. |  | 99.99 |  | 99.99 |  | Tin mining |  | Ariquemes/RO, Brazil
Cia Metalic Nordeste |  | 99.99 |  | 99.99 |  | Manufacture of packaging and distribution of steel products |  | Maracanaú/CE, Brazil
Companhia Metalúrgica Prada |  | 99.99 |  | 99.99 |  | Manufacture of packaging and distribution of steel products |  | São Paulo/SP, Brazil
CSN Cimentos S.A. |  | 99.99 |  | 99.99 |  | Cement manufacturing |  | Volta Redonda/RJ, Brazil
CSN Gestão de Recursos Financeiros Ltda. |  | 99.99 |  | 99.99 |  | Dormant company |  | São Paulo/SP, Brazil
Congonhas Minérios S.A. |  | 99.99 |  | 99.99 |  | Mining and equity interests |  | Congonhas/MG,Brazil
CSN Energia S.A. |  | 99.99 |  | 99.99 |  | Sale of electric power |  | Rio de Janeiro/RJ, Brazil
Transnordestina Logística S.A. |  | 76.13 |  | 70.91 |  | Railroad logistics |  | Fortaleza/CE, Brazil
TFNE - Transnordestina Ferrovias do Nordeste S.A. |  | 99.99 |  |  |  | Railroad logistics |  | Fortaleza/CE, Brazil
Indirect interest: full consolidation |  |  |  |  |  |  |  |
CSN Aceros S.A. |  | 100.00 |  | 100.00 |  | Equity interests |  | Panama City/Panama
Companhia Siderurgica Nacional LLC |  | 100.00 |  | 100.00 |  | Steel |  | Terre Haute/EUA
CSN Europe Lda. |  | 100.00 |  | 100.00 |  | Financial transactions, product sales and equity interests |  | Madeira Island/Portugal
CSN Ibéria Lda. |  | 100.00 |  | 100.00 |  | Financial transactions, product sales and equity interests |  | Madeira Island/Portugal
CSN Portugal, Unipessoal Lda. |  | 100.00 |  | 100.00 |  | Financial transactions and product sales |  | Madeira Island/Portugal
Lusosider Projectos Siderúrgicos S.A. |  | 100.00 |  | 100.00 |  | Equity interests |  | Seixal/Portugal
Lusosider Aços Planos, S. A. |  | 99.94 |  | 99.94 |  | Steel and equity interests |  | Seixal/Portugal
CSN Acquisitions, Ltd. |  | 100.00 |  | 100.00 |  | Financial transactions and equity interests |  | London/England
CSN Resources S.A. |  | 100.00 |  | 100.00 |  | Financial transactions and equity interests |  | Luxembourg/Grand Duchy of Luxembourg
CSN Finance (UK) Ltd (1) |  |  |  | 100.00 |  | Financial transactions and equity interests |  | London/England

CSN Holdings (UK) Ltd |  | 100.00 |  | 100.00 |  | Financial transactions and equity interests |  | London/England
CSN Handel GmbH (3) |  | 100.00 |  | 100.00 |  | Financial transactions, product sales and equity interests |  | Vienna/Austria
Companhia Brasileira de Latas (4) |  | 59.17 |  | 59.17 |  | Sale of cans and containers in general and equity interests |  | São Paulo/SP, Brazil
Rimet Empreendimentos Industriais e Comerciais S. A.(4) |  | 58.08 |  | 58.08 |  | Production and sale of steel containers and forestry |  | Resende/RJ, Brazil
Companhia de Embalagens Metálicas MMSA (4) |  | 58.98 |  | 58.98 |  | Production and sale of cans and related activities |  | Barra Mansa/RJ, Brazil
Empresa de Embalagens Metálicas - LBM Ltda. (4) |  | 58.98 |  | 58.98 |  | Sales of containers and holding interests in other entities |  | Barra Mansa/RJ, Brazil
Empresa de Embalagens Metálicas - MUD Ltda. (4) |  | 58.98 |  | 58.98 |  | Production and sale of household appliances and related products |  | São Paulo/SP, Brazil
Empresa de Embalagens Metálicas - MTM do Nordeste (4) |  | 58.98 |  | 58.98 |  | Production and sale of cans and related activities |  | São Paulo/SP, Brazil
Companhia de Embalagens Metálicas - MTM (4) |  | 58.98 |  | 58.98 |  | Production and sale of cans and related activities |  | Teresina/PI, Brazil
CSN Steel Comercializadora, S.L.U. (5) |  | 100.00 |  |  |  | Financial transactions, product sales and equity interests |  | Madrid/Spain
CSN Steel Holdings 1, S,L.U. (5) |  | 100.00 |  |  |  | Financial transactions, product sales and equity interests |  | Madrid/Spain
CSN Steel Holdings 2, S,L.U. (5) |  | 100.00 |  |  |  | Financial transactions, product sales and equity interests |  | Madrid/Spain
Stahlwerk Thüringen GmbH (5) |  | 100.00 |  |  |  | Manufacturing and sale of long steel and related activities |  | Unterwellenborn/Germany
CSN Steel Sections UK Limited (5) |  | 100.00 |  |  |  | Financial transactions, product sales and equity interests |  | Southend- on-sea/England
CSN Steel Sections Czech Republic s.r.o. (5) |  | 100.00 |  |  |  | Financial transactions, product sales and equity interests |  | Praha/Czech Republic
CSN Steel Sections Polska Sp.Z.o.o. (5) |  | 100.00 |  |  |  | Financial transactions, product sales and equity interests |  | Katowice/Poland
Direct interest: proportionate consolidation |  |  |  |  |  |  |  |
Nacional Minérios S.A. |  | 60.00 |  | 60.00 |  | Mining and equity interests |  | Congonhas/MG, Brazil
Itá Energética S.A. |  | 48.75 |  | 48.75 |  | Generation of electric power |  | São Paulo/SP, Brazil
MRS Logística S.A. |  | 27.27 |  | 27.27 |  | Railroad transportation |  | Rio de Janeiro/RJ, Brazil
Consórcio da Usina Hidrelétrica de Igarapava |  | 17.92 |  | 17.92 |  | Electric power consortium |  | Belo Horizonte/MG, Brazil
Aceros Del Orinoco S.A. |  | 22.73 |  | 22.73 |  | Dormant company |  | Panama City/Panama
CBSI - Companhia Brasileira de Serviços de Infraestrutura (6) |  | 50.00 |  | 50.00 |  | Provision of services |  | Araucária/PR, Brazil
CGPAR - Construção Pesada S.A. (7) |  | 50.00 |  |  |  | Minning suport services and equity interests |  | Belo Horizonte/MG, Brazil
Indirect interest: proportionate consolidation |  |  |  |  |  |  |  |
Namisa International Minerios, S.L.U. |  | 60.00 |  | 60.00 |  | Financial transactions, product sales and equity interests |  | Madrid/Spain
Namisa Europe, Unipessoal Lda. |  | 60.00 |  | 60.00 |  | Equity interests, sales of products and minerals |  | Madeira Island/Portugal
MRS Logística S.A. |  | 6.00 |  | 6.00 |  | Railroad transportation |  | Rio de Janeiro/RJ, Brazil
Aceros Del Orinoco S.A. |  | 9.08 |  | 9.08 |  | Dormant company |  | Panama City/Panama
Namisa Handel GmbH (3) (8) |  | 60.00 |  | 60.00 |  | Financial transactions, product sales and equity interests |  | Vienna/Austria
Direct interest: equity method |  |  |  |  |  |  |  |

Arvedi Metalfer do Brasil S.A. (9) |  | 20.00 |  |  |  | Metallurgy and equity interests |  | Salto/SP,Brazil
(1) Liquidated Companies in 2012 |  |
(2) New corporate name of CSN Export S.à.r.l., changed on August 9, 2011. |  |
(3) Companies that became subsidiaries on November 3, 2011. |  |
(4) Companies that became subsidiaries on July 12, 2011. |  |
(5) Companies that became subsidiaries on January 31, 2012. |  |
(6) Equity interest acquired on December 5, 2011. |  |
(7) Equity interest acquired on July, 2012 |  |
(8) New corporate name of Aloadus Handel GmbH, changed on August 13, 2012. |  |
(9) Equity interest acquired on July 31, 2012. |  |
Other consolidations |  |  |  |  |  |  |  |
|  | Interest held |  |  |  |
Exclusive funds |  | 12/31/2012 |  | 12/31/2011 |  | Main activities |  |
Direct interest: full consolidation |  |  |  |  |  |  |  |
DIPLIC - Fundo de investimento multimercado |  | 100.00 |  | 100.00 |  | Investment fund |  |
Mugen - Fundo de investimento multimercado |  | 100.00 |  | 100.00 |  | Investment fund |  |
Caixa Vértice - Fundo de inverstimento multimercado crédito privado |  | 100.00 |  | 100.00 |  | Investment fund |  |