XML 117 R105.htm IDEA: XBRL DOCUMENT v3.8.0.1

12. FINANCIAL INSTRUMENTS (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about financial instruments [line items]
Available for sale assets	R$ 2,222,433	R$ 1,374,268
Total assets	9,188,434	9,448,645
Fair value of liabilities through profit or loss		121
Total liabilities	32,541,183	32,781,650
Current assets
Disclosure of detailed information about financial instruments [line items]
Available for sale assets
Total assets	6,391,283	7,579,126
Current assets | Derivative financial instruments
Disclosure of detailed information about financial instruments [line items]
Fair value of assets through profit or loss		2,298
Available for sale assets
Total assets		2,298
Current assets | Derivative financial instruments | Level 1
Disclosure of detailed information about financial instruments [line items]
Fair value of assets through profit or loss
Current assets | Derivative financial instruments | Level 2
Disclosure of detailed information about financial instruments [line items]
Fair value of assets through profit or loss		2,298
Current assets | Trading securities
Disclosure of detailed information about financial instruments [line items]
Fair value of assets through profit or loss	2,952	2,966
Available for sale assets
Total assets	2,952	2,966
Current assets | Trading securities | Level 1
Disclosure of detailed information about financial instruments [line items]
Fair value of assets through profit or loss	2,952	2,966
Current assets | Trading securities | Level 2
Disclosure of detailed information about financial instruments [line items]
Fair value of assets through profit or loss
Non-current assets
Disclosure of detailed information about financial instruments [line items]
Available for sale assets	2,222,433	1,374,268
Total assets	2,797,151	1,869,519
Non-current assets | Investments
Disclosure of detailed information about financial instruments [line items]
Fair value of assets through profit or loss
Available for sale assets	2,222,433	1,374,268
Total assets	2,222,433	1,374,268
Non-current assets | Investments | Level 1
Disclosure of detailed information about financial instruments [line items]
Available for sale assets	2,222,433	1,374,268
Non-current assets | Investments | Level 2
Disclosure of detailed information about financial instruments [line items]
Available for sale assets
Assets
Disclosure of detailed information about financial instruments [line items]
Total assets	2,225,385	1,379,532
Assets | Level 1
Disclosure of detailed information about financial instruments [line items]
Total assets	2,225,385	1,377,234
Assets | Level 2
Disclosure of detailed information about financial instruments [line items]
Total assets		2,298
Current liabilities
Disclosure of detailed information about financial instruments [line items]
Fair value of liabilities through profit or loss		121
Total liabilities	9,523,230	4,398,848
Current liabilities | Derivative financial instruments
Disclosure of detailed information about financial instruments [line items]
Fair value of liabilities through profit or loss		121
Total liabilities		121
Current liabilities | Derivative financial instruments | Level 1
Disclosure of detailed information about financial instruments [line items]
Fair value of liabilities through profit or loss
Current liabilities | Derivative financial instruments | Level 2
Disclosure of detailed information about financial instruments [line items]
Fair value of liabilities through profit or loss		121
Liabilities
Disclosure of detailed information about financial instruments [line items]
Total liabilities		121
Liabilities | Level 1
Disclosure of detailed information about financial instruments [line items]
Total liabilities
Liabilities | Level 2
Disclosure of detailed information about financial instruments [line items]
Total liabilities		R$ 121

X

- References

No definition available.

+ Details

Name:	SID_FairValueOfAssetsThroughProfitLoss
Namespace Prefix:	SID_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

+ References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 25
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard
-URIDate 2017-03-09

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 35H
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35H&doctype=Standard
-URIDate 2017-03-09

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 35I
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35I&doctype=Standard
-URIDate 2017-03-09

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 35M
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35M&doctype=Standard
-URIDate 2017-03-09

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 35N
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35N&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_FinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 8
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_d&doctype=Standard&book=B
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_FinancialAssetsAvailableforsale
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 25
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_25&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_FinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2017-01-01
-Paragraph 8
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_e&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLoss
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Details

Name:	ifrs-full_AssetsAndLiabilitiesAxis=SID_CurrentAssetsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialInstrumentsAxis=SID_DerivativeFinancialInstrumentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level1OfFairValueHierarchyMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialInstrumentsAxis=ifrs-full_TradingSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_AssetsAndLiabilitiesAxis=SID_NonurrentAssetsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialInstrumentsAxis=SID_InvestmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_AssetsAndLiabilitiesAxis=SID_AssetMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_AssetsAndLiabilitiesAxis=SID_CurrentLiabilitiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_AssetsAndLiabilitiesAxis=ifrs-full_LiabilitiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: