EX-8.1 2 exhibit8_1.htm EXHIBIT 8.1

exhibit8_1.htm - Generated by SEC Publisher for SEC Filing

 

Exhibit 8.1
		Equity interests (%)
Companies		12/31/2018		Jurisdiction of incorporation		Core business
Direct interest in subsidiaries: full consolidation
CSN Islands VII Corp.		100.00		Cayman Island		Financial transactions
CSN Islands XI Corp.		100.00		Cayman Island		Financial transactions
CSN Islands XII Corp.		100.00		Cayman Island		Financial transactions
CSN Steel S.L.U.(*)		100.00		Spain		Equity interests and Financial transactions
TdBB S.A		100.00		Panamá		Equity interests
Sepetiba Tecon S.A.		99.99		Brazil		Port services
Minérios Nacional  S.A.		99.99		Brazil		Mining and Equity interests
Companhia Florestal do Brasil		99.99		Brazil		Reforestation
Estanho de Rondônia S.A.		99.99		Brazil		Tin Mining
Companhia Metalúrgica Prada		99.99		Brazil		Manufacture of containers and distribution of steel products
CSN Gestão de Recursos Financeiros Ltda. (*)		99.99		Brazil		Management of funds and securities portfolio
CSN Mineração S.A.		87.52		Brazil		Mining and Equity interests
CSN Energia S.A.		99.99		Brazil		Sale of electric power
FTL - Ferrovia Transnordestina Logística S.A.		91.69		Brazil		Railroad logistics
Nordeste Logística S.A.		99.99		Brazil		Port services
Aceros México CSN (1)		0.08		Mexico		Commercial representation, sales of steel and related activities
CSN Inova Ltd.(2)		100.00		Israel		Advisory and implementation of new development projects
Indirect interest in subsidiaries: full consolidation
Lusosider Projectos Siderúrgicos S.A.		100.00		Portugal		Equity interests and product sales
Lusosider Aços Planos, S. A.		99.99		Portugal		Steel and Equity interests
CSN Resources S.A.		100.00		Luxembourg		Financial transactions and Equity interests
Companhia Brasileira de Latas		99.00		Brazil		Sale of cans and containers in general and Equity interests
Companhia de Embalagens Metálicas - MMSA		99.67		Brazil		Production and sale of cans and related activities
Companhia de Embalagens Metálicas - MTM		99.67		Brazil		Production and sale of cans and related activities
CSN Steel Holdings 1, S.L.U.		100.00		Spain		Financial transactions, product sales and Equity interests
CSN Productos Siderúrgicos S.L.		100.00		Spain		Financial transactions, product sales and Equity interests
Stalhwerk Thüringen GmbH		100.00		Germany		Production and sale of long steel and related activities
CSN Steel Sections UK Limited (*)		100.00		England		Sale of long steel
CSN Steel Sections Polska Sp.Z.o.o		100.00		Poland		Financial transactions, product sales and Equity interests
CSN Asia Limited		100.00		Hong Kong		Commercial representation
CSN Mining Holding, S.L		87.52		Spain		Financial transactions, product sales and Equity interests
CSN Mining GmbH		87.52		Austria		Financial transactions, product sales and Equity interests
CSN Mining Asia Limited		87.52		Hong Kong		Commercial representation
Aceros México CSN (1)		99.92		Mexico		Commercial representation, sale of steel and related activities
Lusosider Ibérica S.A		100.00		Portugal		Steel, commercial and industrial activities and equity interests
CSN Mining Portugal, Unipessoal Lda.		87.52		Portugal		Commercial and representation of products
Companhia Siderúrgica Nacional, LLC (3)		100.00		United States		Import and distribution/resale of products

 

Direct interest in joint operations
Itá Energética S.A.		48.75		Brazil		Electric power generation
Consórcio da Usina Hidrelétrica de Igarapava		17.92		Brazil		Electric power consortium
Direct interest in joint ventures
MRS Logística S.A.		18.64		Brazil		Railroad transportation
Aceros Del Orinoco S.A.		31.82		Panamá		Dormant company
CBSI - Companhia Brasileira de Serviços de Infraestrutura		50.00		Brazil		Equity interests and product sales and iron ore
Transnordestina Logística S.A.		46.30		Brazil		Railroad logistics
Indirect interest in joint ventures
MRS Logística S.A.		16.30		Brazil		Railroad transportation
Direct interest in associates
Arvedi Metalfer do Brasil S.A.		20.00		Brazil		Metallurgy and Equity interests
(*) They are Dormant Companies therefore they do not appear in the note 9.a, where is disclosed business information under the equity method and fair value through profit or loss and comprehensive income.
· Events in 2018:
(1) Transfer of 1% stake in Aceros Mexico CSN from CSN Steel to Companhia Siderúrgica Nacional occurred on February 1, 2018. On September 18, 2018, CSN Steel increased the capital of Aceros Mexico CSN, diluting the direct interest of Companhia Siderúrgica Nacional to 0.08%, with CSN Steel holding 99.92%. On February 1, 2019, the Federal Taxpayers' Registry was canceled and, therefore, the settlement process of Aceros Mexico CSN was terminated, however, before third parties and for the purposes of commercial law, the settlement was retroactive to September 18, 2018;
(2) Company incorporated in 2018.
(3) On June 5, 2018 CSN LLC had its corporate name changed to "Heartland Steel Processing, LLC". On the same date, a new company was incorporated under the name "Companhia Siderúrgica Nacional, LLC", a wholly owned subsidiary of Heartland Steel Processing, LLC. On June 28, 2018, Companhia Siderúrgica Nacional, LLC., became a wholly-owned subsidiary of CSN Steel and, on June 29, 2018, Heartland Steel Processing, LLC was sold to Steel Dynamics, Inc. The remaining assets are registered at Companhia Siderúrgica Nacional, LLC, a subsidiary of CSN Steel (see note 3).