XML 134 R80.htm IDEA: XBRL DOCUMENT
v3.20.1

8. INVESTMENTS (Details 1) - BRL (R$) R$ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018
Investments Abstract |  |  |
Investments in associates and joint controlled entities, beginning |  | R$ 5,630,613 | R$ 5,499,995
Capital increase |  | 27,909 |
Dividends | [1] | (94,603) | (87,846)
Comprehensive income | [2] | (2,592) | 272
Equity in results of affiliated companies | [3] | 175,524 | 173,145
Receipt arising from the sale of Usiminas' shares |  |  | (39,377)
Update of shares classified at fair value through profit or loss |  | (118,780) | 96,133
Reclassification of Usiminas shares |  | (2,114,620) |
Consolidation CBSI |  | (8,775) |
Amortization of fair value - investment in MRS |  | (11,747) | (11,746)
Others |  | 45 | 37
Investments in associates and joint controlled entities, ending |  | R$ 3,584,169 | R$ 5,630,613
[1] | In 2019, refers to the allocation of dividends of Ita Energetica, CSN Energia, CSN Mineracao, Sepetiba Tecon, CBSI - Companhia Brasileira de Servicos de Infraestrutura and joint venture MRS Logistica.
[2] | Refers to translation to the reporting currency of the foreign investments of which functional currency is not the Brazilian Reais, actuarial gain/loss and gain/loss on investment hedge from investments accounted for under the equity method.
[3] | The table below shows the reconciliation of the equity in results of affiliated companies classified as joint venture and associates and the amount disclosed in the income statement and it is due to the elimination of the results of the CSN's transactions with these companies.

X
- Definition The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_16&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2019-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2019-en-r&anchor=para_10&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -Subparagraph a -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_a_vii&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 91 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_91_b&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount refers to amortization of fair value investment in mrs. + References No definition available. + Details
Name: | sid_AmortizationOfFairValueInvestmentInMrs
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Information about capital increase acquisition of shares. + References No definition available. + Details
Name: | sid_CapitalIncreaseAcquisitionOfShares
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount refers to consolidation cbsi. + References No definition available. + Details
Name: | sid_ConsolidationCbsi
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount refers to equity pickup. + References No definition available. + Details
Name: | sid_EquityPickup
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | sid_InvestmentsAbstract
Namespace Prefix: | sid_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount refers to other adjustments to investments in subsidiaries joint ventures and associates. + References No definition available. + Details
Name: | sid_OtherAdjustmentsToInvestmentsInSubsidiariesJointVenturesAndAssociates
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Information about receipt of sale of shares usiminas. + References No definition available. + Details
Name: | sid_ReceiptOfSaleOfSharesUsiminas
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Information about reclassification of usiminas shares. + References No definition available. + Details
Name: | sid_ReclassificationOfUsiminasShares
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Information about update of v j r shares. + References No definition available. + Details
Name: | sid_UpdateOfVJRShares
Namespace Prefix: | sid_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration