EX-8.1 3 exhibit8_1.htm EXHIBIT 8.1

exhibit8_1.htm - Generated by SEC Publisher for SEC Filing

 

Exhibit 8.1

· Companies 

		Equity interests (%)
Companies		12/31/2013		12/31/2012		Core business		Jurisdiction
Direct interest in subsidiaries: 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
International Investment Fund (1)				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.		100.00		100.00		Financial transactions and equity interests		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		Panamá City/Panamá
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. (2)				99.99		Reforestation		São Paulo/SP, Brazil
Companhia Florestal do Brasil		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 powe		Rio de Janeiro/RJ, Brazil
FTL - Ferrovia Transnordestina Logística S.A. (3)		88.41		99.99		Railroad logistics		Fortaleza/CE, Brazil
Transnordestina Logística S.A. (4)				76.13		Railroad logistics		Fortaleza/CE, Brazil
Indirect interest in subsidiaries: full consolidation
CSN Aceros S.A.		100.00		100.00		Equity interests		Panama City/Panama
Companhia Siderúrgica 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.		99.99		100.00		Equity interests		Seixal/Portugal
Lusosider Aços Planos, S. A.		99.98		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 Holdings (UK) Ltd		100.00		100.00		Financial transactions and equity interests		London/England
CSN Handel GmbH		100.00		100.00		Financial transactions, product sales and equity interests		Vienna/Austria
Companhia Brasileira de Latas		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.		58.96		58.96		Production and sale of steel containers and forestry		Resende/RJ, Brazil
Companhia de Embalagens Metálicas MMSA		58.98		58.98		Production and sale of cans and related activities		Barra Mansa/RJ, Brazil
Empresa de Embalagens Metálicas - LBM Ltda.		58.98		58.98		Sales of containers and holding interests in other entities		Barra Mansa/RJ, Brazil
Empresa de Embalagens Metálicas - MUD Ltda.		58.98		58.98		Production and sale of household appliances and related products		São Paulo/SP, Brazil
Companhia de Embalagens Metálicas - MTM do Nordeste		58.98		58.98		Production and sale of cans and related activities		São Paulo/SP, Brazil
Companhia de Embalagens Metálicas - MTM		58.98		58.98		Production and sale of cans and related activities		Teresina/PI, Brazil
CSN Steel Comercializadora, S.L.U.		100.00		100.00		Financial transactions, product sales and equity interests		Madrid/Spain
CSN Steel Holdings 1, S.L.U.		100.00		100.00		Financial transactions, product sales and equity interests		Madrid/Spain
CSN Steel Holdings 2, S.L.U.		100.00		100.00		Financial transactions, product sales and equity interests		Madrid/Spain
Stalhwerk Thüringen GmbH		100.00		100.00		Production and sale of long steel and related activities		Unterwellenborn/Germany
CSN Steel Sections UK Limited		100.00		100.00		Financial transactions, product sales and equity interests		Southend- on-sea/England
CSN Steel Sections Czech Republic s.r.o.		100.00		100.00		Financial transactions, product sales and equity interests		Praha/Czech Republic
CSN Steel Sections Polska Sp.Z.o.o		100.00		100.00		Financial transactions, product sales and equity interests		Katowice/Poland
Direct interest in jointly controlled entities: proportionate consolidation
Itá Energética S.A.		48.75		48.75		Electric power generation		São Paulo/SP, Brazil
CGPAR - Construção Pesada S.A.		50.00		50.00		Mining support services and equity interests		Belo Horizonte/MG, Brazil
Consórcio da Usina Hidrelétrica de Igarapava		17.92		17.92		Electric power consortium		Belo Horizonte/MG, Brazil
Direct interest in jointly controlled entities: equity method
Nacional Minérios S.A.		60.00		60.00		Mining and equity interests		Congonhas/MG,Brazil
MRS Logística S.A.		27.27		27.27		Railroad transportation		Rio de Janeiro/RJ, Brazil
Aceros Del Orinoco S.A.		22.73		22.73		Dormant company		Panama City/Panama
CBSI - Companhia Brasileira de Serviços de Infraestrutura		50.00		50.00		Provision of services		Araucária/PR, Brazil
Transnordestina Logística S.A. (4)		77.30				Railroad logistics		Fortaleza/CE, Brazil
Indirect interest in jointly controlled entities: equity method
Namisa International Minérios SLU		60.00		60.00		Financial transactions, product sales and equity interests		Madrid/Spain
Namisa Europe, Unipessoal Lda.		60.00		60.00		Equity interests and sales of products and minerals		Madeira Island/Portugal
Namisa Handel GmbH		60.00		60.00		Financial transactions, product sales and equity interests		Vienna/Austria
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
Direct interest in associates: equity method
Arvedi Metalfer do Brasil S.A.		20.00		20.00		Steel and equity interests		Salto/SP,Brazil

(1) Company liquidated on May 9, 2013.

(2) Company merged on September 30, 2013.

 

(3) New corporate name of TFNE - Transnordestina Ferrovias do Nordeste S.A., changed on February 15, 2013.

(4) On December 27, 2013, TLSA became a jointly controlled entity and the investment accounted for under the equity method, as mentioned in note 9.b.

· Exclusive funds

		Equity interests (%)
Exclusive funds		12/31/2013		12/31/2012		Core business
Direct interest: full consolidation
DIPLIC - Private credit balanced mutual fund		100.00		100.00		Investment fund
Mugen - Private credit balanced mutual fund		100.00		100.00		Investment fund
Caixa Vértice - Private credit balanced mutual fund		100.00		100.00		Investment fund