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13 OTHER PAYABLES (Tables) | 12 Months Ended
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Dec. 31, 2019
Other Payables [Abstract] |
Schedule of other payables | The group of other payables classified in current and non-current liabilities is comprised as follows:
|  |  |  |  |  |  | Consolidated
| Current | Non-current
| 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018
Payables to related parties (note 18 b) | 46,063 |  | 35,499 |  | 88,021 |  | 96,629
Dividends and interest on capital payable (Note 12 I) | 13,252 |  | 932,005 |  |  |  |
Advances from customers (1) | 787,604 |  | 137,418 |  | 1,845,248 |  |
Taxes in installments | 19,498 |  | 20,179 |  | 67,727 |  | 73,934
Profit sharing - employees | 162,866 |  | 113,219 |  |  |  |
Taxes payable |  |  |  |  | 8,805 |  | 8,631
Provision from consumption and services | 204,299 |  | 334,638 |  |  |  |
Third party materials in our possession | 78,820 |  | 45,915 |  |  |  |
Trade payables - drawee risk (2) | 1,121,312 |  | 65,766 |  |  |  |
Lease Liabilities (note 13a) | 35,040 |  |  |  | 439,350 |  |
Other payables | 57,690 |  | 85,984 |  | 44,551 |  | 48,134
| 2,526,444 |  | 1,770,623 |  | 2,493,702 |  | 227,328
(1) Glencore Advance: On March 29, 2019, the Company received in advance through its subsidiary CSN Mineração the amount of US$ 496 million (R$ 1,951 billion) related to a supply contract of approximately 22 million tons of ore to the Swiss trader Glencore International AG ("Glencore"), to be executed within 5 years. On July 11, 2019, CSN Mineração entered into an amendment to the contract with Glencore and received in advance on August 5, 2019 US$ 250million (R$ 956million) for the additional supply of approximately 11 million tons of iron ore. (2) Trade Payables – Drawee risk: The Company negotiated with financial institutions to anticipate payments from its suppliers, with the objective of extending the terms of its own obligations. The effective prepayment of receivables depends on acceptance by its suppliers, given that their participation is not mandatory. The Company is not reimbursed and / or benefited by the financial institution from discounts for payment executed before the maturity date agreed with the supplier, there is no change in the degree of subordination of the security in the event of judicial execution, nor changes in the existing commercial conditions between Company and its suppliers.
Schedule of lease liabilities | The lease liabilities are presented in financial statement as follows:
| 12/31/2019 |  | First adoption
Leases | 1,501,960 |  | 1,533,556
Present value adjustment - Leases | (1,027,570) |  | (892,567)
| 474,390 |  | 640,989
Classified: |  |  |
Current | 35,040 |  | 39,243
Non-current | 439,350 |  | 601,746
| 474,390 |  | 640,989
Schedule of operating lease commitments | The reconciliation between the amount of lease liabilities recognized on transition to IFRS 16 and the amount of operating lease commitments disclosed in the notes to the consolidated financial statements for the year ended December 31, 2018 is as follows:
Operating lease commitment at December 31,2018 | 4,217,333
Renewal options not included in commitments | 833,083
Effect timing differences between inception and commencement | (26,580)
Variable lease payments not included in commitments | (3,661,675)
Lease liabilities before discounting | 1,362,161
Discount to presente value | (990,827)
Lease liabilities at January 01, 2019 | 371,334
Schedule of average rates used measure lease | The average rates used to measure the lease and rights to use:
|  |  |  | 12/31/2019
Contract term (in years) | Incremental - IBR (a.a) |  | Implicit (a.a)
BRL | EURO |  | BRL
1 | 7.78% | 0.52% |  |
2 | 8.16% |  |  |
3 | 8.53% |  |  |
4 | 8.90% | 1.11% |  |
5 | 9.27% |  |  |
6 |  | 1.24% |  |
9 |  |  |  | 6.75%
16 | 12.25% |  |  |
29 |  |  |  | 8.30%
32 |  |  |  | 15.22%
Schedule of changes in lease liabilities | Changes in lease liabilities for the period ended December 31, 2019 are shown in the table below.
| 12/31/2019
| Consolidated
Opening balance | 640,989
New leases (note 9) | 106,584
Present Value Adjustments - New leases (note 9) | (54,080)
Contract review | (175,609)
Write off | (1,374)
Payments | (94,727)
Interest appropriated | 52,607
Net balance | 474,390
Schedule of minimum future payments | As of December 31,2019 are as follows:
|  |  |  |  |  |  | Consolidated
| Less than one year |  | Between one and five years |  | Over five years |  | Total
Leases | 86,062 |  | 319,162 |  | 1,096,736 |  | 1,501,960
Present value adjustment - Leases | (51,022) |  | (229,417) |  | (747,131) |  | (1,027,570)
| 35,040 |  | 89,745 |  | 349,605 |  | 474,390
Schedule of PIS and COFINS recoverable | We show below the potential right of PIS and COFINS embedded in the lease liability.
| 12/31/2019
| Consolidated
Leases | 1,489,789
Present value adjustment - Leases | (1,026,919)
Potencial PIS and COFINS credit | 137,805
Present value adjustment – Potential PIS and COFINS credit | (96,461)
Schedule of expenses related to payments | Expenses related to payments not included in the measurement of a lease liability during the actual exercise are:
| Consolidated
| 12/31/2019
Contract less than 12 months | 10,819
Lower Assets value | 3,853
Variable lease payments | 177,460
| 192,132

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