EX-8.1 5 exhibit08_1.htm EXHIBIT 8.1

|  | Corporate Interest (%) |
Companies |  | 12/31/2014 |  | Main activities
Direct corporate interest in subsidiaries: full consolidation |  |
CSN Islands VII Corp. |  | 100.00 |  | Financial Operations
CSN Islands IX Corp. |  | 100.00 |  | Financial Operations
CSN Islands X Corp. |  | 100.00 |  | Financial Operations
CSN Islands XI Corp. |  | 100.00 |  | Financial Operations
CSN Islands XII Corp. |  | 100.00 |  | Financial Operations
CSN Minerals S.L.U. |  | 100.00 |  | Equity participations
CSN Export Europe, S.L.U. |  | 100.00 |  | Equity participations and financial operations
CSN Metals S.L.U. |  | 100.00 |  | Equity participations and financial operations
CSN Americas S.L.U. |  | 100.00 |  | Equity participations and financial operations
CSN Steel S.L.U. |  | 100.00 |  | Equity participations and financial operations
TdBB S.A |  | 100.00 |  | Dormant company
Sepetiba Tecon S.A. |  | 99.99 |  | Port Services
Mineração Nacional S.A. |  | 99.99 |  | Mining and equity participations
Companhia Florestal do Brasil |  | 99.99 |  | Reforestation
Estanho de Rondônia S.A. |  | 99.99 |  | Tin Mining
Cia Metalic Nordeste |  | 99.99 |  | Package manufacturing and distribution of steel products
Companhia Metalúrgica Prada |  | 99.99 |  | Package manufacturing and distribution of steel products
CSN Cimentos S.A. |  | 100.00 |  | Cement manufacture
CSN Gestão de Recursos Financeiros Ltda. | 99.99 |  | Dormant company
Congonhas Minérios S.A. |  | 99.99 |  | Mining and equity participations
CSN Energia S.A. |  | 99.99 |  | Commercialization of electricity
FTL - Ferrovia Transnordestina Logística S.A. | 88.41 |  | Rail logistic
Indirect corporate interest in subsidiaries: full consolidation |  |
Companhia Siderúrgica Nacional LLC |  | 100.00 |  | Steel metallurgy
CSN Europe Lda. |  | 100.00 |  | Financial Operations, commercialization of products and equity participations
CSN Ibéria Lda. |  | 100.00 |  | Financial Operations, commercialization of products and equity participations
Lusosider Projectos Siderúrgicos S.A. |  | 99.94 |  | Equity participations and commercialization of products
Lusosider Aços Planos, S. A. |  | 99.99 |  | Steel metallurgy and equity participations
CSN Acquisitions, Ltd. |  | 100.00 |  | Financial operations and equity participations
CSN Resources S.A. |  | 100.00 |  | Financial operations and equity participations
CSN Holdings (UK) Ltd |  | 100.00 |  | Financial operations and equity participations
CSN Handel GmbH |  | 100.00 |  | Financial Operations, commercialization of products and equity participations
Companhia Brasileira de Latas |  | 100.00 |  | Commercialization of cans and packaging in general and equity participations
Rimet Empreendimentos Industriais e Comerciais S. A. | 100.00 |  | Production and commercialization of steel containers and exploitation of forest activities
Companhia de Embalagens Metálicas MMSA | 99.67 |  | Production and commercialization of cans and related activities
Companhia de Embalagens Metálicas - MTM | 99.67 |  | Production and commercialization of cans and related activities
CSN Steel Holdings 1, S.L.U. |  | 100.00 |  | Financial Operations, commercialization of products and equity participations
CSN Steel Holdings 2, S.L.U. |  | 100.00 |  | Financial Operations, commercialization of products and equity participations
Stalhwerk Thüringen GmbH |  | 100.00 |  | Production and commercialization of long steel and related activities
CSN Steel Sections UK Limited |  | 100.00 |  | Dormant company
CSN Steel Sections Polska Sp.Z.o.o |  | 100.00 |  | Financial Operations, commercialization of products and equity participations
CSN Asia Limited (4) |  | 100.00 |  | Commercial Representation
Direct corporate interest in jointly-controlled companies: proportional consolidation
Itá Energética S.A. |  | 48.75 |  | Electricity production
CGPAR - Construção Pesada S.A. |  | 50.00 |  | Mining support services and equity participations
Consórcio da Usina Hidrelétrica de Igarapava | 17.92 |  | Consortium of electricity
Direct corporate interest in jointly-controlled companies: equity accounting |
Nacional Minérios S.A. |  | 60.00 |  | Mining and equity participations
MRS Logística S.A. |  | 27.27 |  | Railway transportation
Aceros Del Orinoco S.A. (5) |  | 31.82 |  | Dormant company
CBSI - Companhia Brasileira de Serviços de Infraestrutura | 50.00 |  | Rendering of services
Transnordestina Logística S.A. |  | 62.64 |  | Rail logistics
Indirect corporate interest in jointly-controlled companies: equity accounting |
Namisa International Minérios SLU |  | 60.00 |  | Financial Operations, commercialization of products and equity participations
Namisa Europe, Unipessoal Lda. |  | 60.00 |  | Equity participations and commercialization of products and iron ore
Namisa Handel GmbH |  | 60.00 |  | Financial Operations, commercialization of products and equity participations
MRS Logística S.A. |  | 6.00 |  | Railroad Transportation
Namisa Asia Limited (6) |  | 60.00 |  | Commercial Representation
Direct corporate interest in associate companies: equity accounting |  |
Arvedi Metalfer do Brasil S.A. |  | 20.00 |  | Mettalurgy and equity interests