XML 78 R67.htm IDEA: XBRL DOCUMENT v3.19.1
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
12 Months Ended
Dec. 31, 2018
Dec. 31, 2017
Direct | Subsidiary 1 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Islands VII Corp. CSN Islands VII Corp.
Interest in subsidiaries 100.00% 100.00%
Core business Financial transactions Financial transactions
Direct | Subsidiary 2 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Islands IX Corp. (1) CSN Islands XI Corp.
Interest in subsidiaries 100.00%
Core business Financial transactions Financial transactions
Direct | Subsidiary 3 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Islands X Corp. (1) CSN Islands XII Corp.
Interest in subsidiaries 100.00%
Core business Financial transactions Financial transactions
Direct | Subsidiary 4 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Islands XI Corp. CSN Minerals S.L.U.
Interest in subsidiaries 100.00% 100.00%
Core business Financial transactions Equity interests
Direct | Subsidiary 5 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Islands XII Corp. CSN Export Europe, S.L.U.
Interest in subsidiaries 100.00% 100.00%
Core business Financial transactions Financial transactions and Equity interests
Direct | Subsidiary 6 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Minerals S.L.U. (1) CSN Metals S.L.U.
Interest in subsidiaries   100.00%
Core business Equity interests Equity interests and Financial transactions
Direct | Subsidiary 7 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Export Europe, S.L.U. (1) CSN Americas S.L.U.
Interest in subsidiaries   100.00%
Core business Financial transactions and Equity interests Equity interests and Financial transactions
Direct | Subsidiary 8 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Metals S.L.U. (1) CSN Steel S.L.U.
Interest in subsidiaries   100.00%
Core business Equity interests and Financial transactions Equity interests and Financial transactions
Direct | Subsidiary 9 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Americas S.L.U. (1) TdBB S.A
Interest in subsidiaries   100.00%
Core business Equity interests and Financial transactions Equity interests
Direct | Subsidiary 10 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Steel S.L.U. Sepetiba Tecon S.A.
Interest in subsidiaries 100.00% 99.99%
Core business Equity interests and Financial transactions Port services
Direct | Subsidiary 11 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name TdBB S.A (*) Minérios Nacional S.A.
Interest in subsidiaries 100.00% 99.99%
Core business Equity interests Mining and Equity interests
Direct | Subsidiary 12 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Sepetiba Tecon S.A. Companhia Florestal do Brasil
Interest in subsidiaries 99.99% 99.99%
Core business Port services Reforestation
Direct | Subsidiary 13 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Minérios Nacional S.A. Estanho de Rondônia S.A.
Interest in subsidiaries 99.99% 99.99%
Core business Mining and Equity interests Tin Mining
Direct | Subsidiary 14 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Companhia Florestal do Brasil Companhia Metalúrgica Prada
Interest in subsidiaries 99.99% 99.99%
Core business Reforestation Manufacture of containers and distribution of steel products
Direct | Subsidiary 15 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Estanho de Rondônia S.A. CSN Gestão de Recursos Financeiros Ltda.
Interest in subsidiaries 99.99% 99.99%
Core business Tin Mining Management of funds and securities portfolio
Direct | Subsidiary 16 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Companhia Metalúrgica Prada CSN Mineração S.A.
Interest in subsidiaries 99.99% 87.52%
Core business Manufacture of containers and distribution of steel products Mining and Equity interests
Direct | Subsidiary 17 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Gestão de Recursos Financeiros Ltda. (*) CSN Energia S.A.
Interest in subsidiaries 99.99% 99.99%
Core business Management of funds and securities portfolio Sale of electric power
Direct | Subsidiary 18 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Mineração S.A. FTL - Ferrovia Transnordestina Logística S.A.
Interest in subsidiaries 87.52% 90.78%
Core business Mining and Equity interests Railroad logistics
Direct | Subsidiary 19 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Energia S.A. Nordeste Logística S.A.
Interest in subsidiaries 99.99% 99.99%
Core business Sale of electric power Port services
Direct | Subsidiary 20 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name FTL - Ferrovia Transnordestina Logística S.A. CGPAR - Construção Pesada S.A. (3)
Interest in subsidiaries 91.69%
Core business Railroad logistics Mining support services and Equity interests
Direct | Subsidiary 21 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Nordeste Logística S.A.  
Interest in subsidiaries 99.99%  
Core business Port services  
Direct | Subsidiary 22 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Aceros México CSN (2)  
Interest in subsidiaries 0.08%  
Core business Commercial representation, sales of steel and related activities  
Direct | Subsidiary 23 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Inova Ltd.(3)  
Interest in subsidiaries 100.00%  
Core business Advisory and implementation of new development projects  
Direct | Joint Operation 1 | Proportionate Consolidation    
Disclosure of subsidiaries [line items]    
Joint operations name Itá Energética S.A. Itá Energética S.A.
Interest in joint operations 48.75% 48.75%
Core business Electric power generation Electric power generation
Direct | Joint Operation 2 | Proportionate Consolidation    
Disclosure of subsidiaries [line items]    
Joint operations name Consórcio da Usina Hidrelétrica de Igarapava Consórcio da Usina Hidrelétrica de Igarapava
Interest in joint operations 17.92% 17.92%
Core business Electric power consortium Electric power generation
Direct | Joint Ventures 1 | Equity Method    
Disclosure of subsidiaries [line items]    
Joint ventures name MRS Logística S.A. MRS Logistica S.A.
Interest in joint ventures 18.64% 18.64%
Core business Railroad transportation Railroad transportation
Direct | Joint Venture 2 | Equity Method    
Disclosure of subsidiaries [line items]    
Joint ventures name Aceros Del Orinoco S.A. Aceros Del Orinoco S.A.
Interest in joint ventures 31.82% 31.82%
Core business Dormant company Dormant company
Direct | Joint Venture 3 | Equity Method    
Disclosure of subsidiaries [line items]    
Joint ventures name CBSI - Companhia Brasileira de Serviços de Infraestrutura CBSI - Companhia Brasileira de Serviços de Infraestrutura
Interest in joint ventures 50.00% 50.00%
Core business Equity interests and product sales and iron ore Equity interests and product sales and iron ore
Direct | Joint Venture 4 | Equity Method    
Disclosure of subsidiaries [line items]    
Joint ventures name Transnordestina Logística S.A. Transnordestina Logística S.A.
Interest in joint ventures 46.30% 46.30%
Core business Railroad logistics Railroad logistics
Direct | Associate 1 | Equity Method    
Disclosure of subsidiaries [line items]    
Associates name Arvedi Metalfer do Brasil S.A. Arvedi Metalfer do Brasil S.A.
Interest in associates 20.00% 20.00%
Core business Metallurgy and Equity interests Metallurgy Equity interests
Indirect | Subsidiary 1 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Companhia Siderúrgica Nacional Companhia Siderúrgica Nacional LLC
Interest in subsidiaries   100.00%
Core business Steel Steel
Indirect | Subsidiary 2 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Lusosider Projectos Siderúrgicos S.A. CSN Europe Lda.
Interest in subsidiaries  
Core business Equity interests and product sales Financial transactions, product sales and Equity interests
Indirect | Subsidiary 3 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Lusosider Aços Planos, S. A. CSN Ibéria Lda.
Interest in subsidiaries  
Core business Steel and Equity interests Financial transactions, product sales and Equity interests
Indirect | Subsidiary 4 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Resources S.A. Lusosider Projectos Siderúrgicos S.A.
Interest in subsidiaries   99.94%
Core business Financial transactions and Equity interests Equity interests and product sales
Indirect | Subsidiary 5 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Companhia Brasileira de Latas Lusosider Aços Planos, S. A.
Interest in subsidiaries   99.99%
Core business Sale of cans and containers in general and Equity interests Steel and Equity interests
Indirect | Subsidiary 6 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Companhia de Embalagens Metálicas MMSA CSN Resources S.A.
Interest in subsidiaries   100.00%
Core business Production and sale of cans and related activities Financial transactions and Equity interests
Indirect | Subsidiary 7 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Companhia de Embalagens Metálicas - MTM Companhia Brasileira de Latas
Interest in subsidiaries   99.99%
Core business Production and sale of cans and related activities Sale of cans and containers in general and Equity interests
Indirect | Subsidiary 8 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Steel Holdings 1, S.L.U. Companhia de Embalagens Metálicas MMSA
Interest in subsidiaries   99.67%
Core business Financial transactions, product sales and Equity interests Production and sale of cans and related activities
Indirect | Subsidiary 9 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Productos Siderúrgicos S.L. Companhia de Embalagens Metálicas - MTM
Interest in subsidiaries   99.67%
Core business Financial transactions, product sales and Equity interests Production and sale of cans and related activities
Indirect | Subsidiary 10 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name Stalhwerk Thüringen GmbH CSN Steel Holdings 1, S.L.U.
Interest in subsidiaries   100.00%
Core business Production and sale of long steel and related activities Financial transactions, product sales and Equity interests
Indirect | Subsidiary 11 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Steel Sections UK Limited (*) CSN Productos Siderúrgicos S.L.
Interest in subsidiaries   100.00%
Core business Sale of long steel Financial transactions, product sales and Equity interests
Indirect | Subsidiary 12 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Steel Sections Polska Sp.Z.o.o Stalhwerk Thüringen GmbH
Interest in subsidiaries   100.00%
Core business Financial transactions, product sales and Equity interests Production and sale of long steel and related activities
Indirect | Subsidiary 13 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Asia Limited CSN Steel Sections UK Limited
Interest in subsidiaries   100.00%
Core business Commercial representation Sale of long steel
Indirect | Subsidiary 14 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Mining Holding, S.L CSN Steel Sections Polska Sp.Z.o.o
Interest in subsidiaries   100.00%
Core business Financial transactions, product sales and Equity interests Financial transactions, product sales and Equity interests
Indirect | Subsidiary 15 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Mining GmbH CSN Asia Limited
Interest in subsidiaries   100.00%
Core business Financial transactions, product sales and Equity interests Commercial representation
Indirect | Subsidiary 16 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name CSN Mining Asia Limited (8) CSN Mining Holding, S.L
Interest in subsidiaries   87.52%
Core business Commercial representation Financial transactions, product sales and Equity interests
Indirect | Subsidiary 17 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name   CSN Mining GmbH
Interest in subsidiaries   87.52%
Core business   Financial transactions, product sales and Equity interests
Indirect | Subsidiary 18 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name   CSN Mining Asia Limited
Interest in subsidiaries   87.52%
Core business   Commercial representation
Indirect | Subsidiary 19 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name   Aceros México CSN
Interest in subsidiaries   100.00%
Core business   Commercial representation,sale of steel and related activity
Indirect | Subsidiary 20 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name   Lusosider Ibérica S.A.
Interest in subsidiaries   99.94%
Core business   Steel, commercial and industrial activities and equity interests
Indirect | Subsidiary 21 | Full Consolidation    
Disclosure of subsidiaries [line items]    
Subsidiary name   CSN Mining Portugal, Unipessoal Lda.
Interest in subsidiaries   87.52%
Core business   Sale and commercial representation
Indirect | Joint Ventures 1 | Equity Method    
Disclosure of subsidiaries [line items]    
Joint ventures name MRS Logística S.A. MRS Logistica S.A.
Interest in joint ventures 16.30% 16.30%
Core business Railroad transportation Railroad transportation