XML 168 R157.htm IDEA: XBRL DOCUMENT v3.19.1

27. EMPLOYEE BENEFITS (Details 1) - BRL (R$) R$ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Employee Benefits Details 1Abstract
Present value of defined benefit obligation	R$ 3,087,433	R$ 3,077,849	R$ 2,872,442
Fair value of plan assets	(3,403,906)	(3,305,356)	R$ (3,193,493)
Deficit (Surplus)	(316,473)	(227,507)
Restriction to actuarial assets due to recovery limitation	224,561	158,163
Liabilities (Assets), net	(91,912)	(69,344)
Liabilities	7,982	41,937
Assets	(99,894)	(111,281)
(Assets) liabilities recognized in the balance sheet	R$ (91,912)	R$ (69,344)

X

- References

No definition available.

+ Details

Name:	SID_EmployeeBenefitsDetails1Abstract
Namespace Prefix:	SID_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

The amount of current net defined benefit asset. [Refer: Net defined benefit asset]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 55
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard
-URIDate 2018-03-16

+ Details

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

X

- Definition

The amount of current net defined benefit liability. [Refer: Net defined benefit liability]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 55
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard
-URIDate 2018-03-16

+ Details

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

X

- Definition

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2018-01-01
-Paragraph 57
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_57_a&doctype=Standard
-URIDate 2018-03-16

+ Details

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

X

- Definition

The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2018-01-01
-Paragraph 140
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_140_a&doctype=Standard
-URIDate 2018-03-16

+ Details

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

X

- Definition

The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2018-01-01
-Paragraph 57
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_57_a&doctype=Standard
-URIDate 2018-03-16

+ Details

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

X

- Definition

The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2018-01-01
-Paragraph 57
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_57_a&doctype=Standard
-URIDate 2018-03-16

+ Details

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