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18 RELATED-PARTY BALANCES AND TRANSACTIONS (Tables) | 12 Months Ended
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Dec. 31, 2019
Related party transactions [abstract] |
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - assets and liabilities | Transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties · By transaction
|  | Current | Non-current | Total
|  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018
Assets |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables (note 5) |  | 170,588 |  | 93,317 |  |  |  |  |  | 170,588 |  | 93,317
Dividends receivable (note 7) |  | 44,554 |  | 46,171 |  |  |  |  |  | 44,554 |  | 46,171
Actuarial asset (note 7) |  |  |  |  |  | 13,714 |  | 99,894 |  | 13,714 |  | 99,894
Financial investments |  | 2,116,560 |  | 92,332 |  | 95,719 |  |  |  | 2,212,279 |  | 92,332
Loans (note 7) |  |  |  | 2,675 |  | 846,300 |  | 706,605 |  | 846,300 |  | 709,280
Other receivables (note 7) |  | 1,830 |  | 3,649 |  | 428,672 |  | 218,840 |  | 430,502 |  | 222,489
|  | 2,333,532 |  | 238,144 |  | 1,384,405 |  | 1,025,339 |  | 3,717,937 |  | 1,263,483
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Borrowings and Financing |  |  |  |  |  |  |  |  |  |  |  |
Borrowings and Financing (Note 11) |  | 25,038 |  |  |  |  |  |  |  | 25,038 |  |
Other payables (Note 13) |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | 23,566 |  | 29,286 |  | 88,021 |  | 96,629 |  | 111,587 |  | 125,915
Provision for consumption and services |  | 22,497 |  | 6,213 |  |  |  |  |  | 22,497 |  | 6,213
Trade payables |  | 240,984 |  | 135,801 |  |  |  |  |  | 240,984 |  | 135,801
Actuarial liabilities |  |  |  |  |  | 19,788 |  | 7,982 |  | 19,788 |  | 7,982
|  | 312,085 |  | 171,300 |  | 107,809 |  | 104,611 |  | 419,894 |  | 275,911
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by transaction - statement of income |
| 12/31/2019 |  | 12/31/2018 |  | 12/31/2017
P&L |  |  |  |  |
Revenues |  |  |  |  |
Sales | 1,122,303 |  | 1,278,751 |  | 880,145
Interest (note 24) | 79,228 |  | 64,888 |  | 61,549
Expenses |  |  |  |  |
Purchases | (1,958,958) |  | (1,418,282) |  | (1,176,930)
Interest (Note 24) |  |  | (16,092) |  |
Foreing exchange and monetary variations, net | 3,586 |  | 13,611 |  |
Other expenses | (150,943) |  |  |  |
| (904,253) |  | (77,124) |  | (235,236)
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - assets and liabilities | By company - Assets and Liabilities
|  | Assets |  | Liabilities
| Current |  | Non-current |  | Total |  | Current |  | Non-current |  | Total
Joint-venture and Joint-operation |  |  |  |  |  |  |  |  |  |  |  |
Itá Energética S.A. |  |  |  |  |  |  |  | 2,231 |  |  |  | 2,231
MRS Logística S.A. |  | 44,554 |  |  |  | 44,554 |  | 142,310 |  | 88,021 |  | 230,331
CBSI - Companhia Brasileira de Serviços e Infraestrutura |  |  |  |  |  |  |  |  |  |  |  |
Transnordestina Logística S.A (1) |  | 797 |  | 1,273,098 |  | 1,273,895 |  | 19 |  |  |  | 19
|  | 45,351 |  | 1,273,098 |  | 1,318,449 |  | 144,560 |  | 88,021 |  | 232,581
Other related parties |  |  |  |  |  |  |  |  |  |  |  |
CBS Previdência |  |  |  | 13,714 |  | 13,714 |  |  |  | 19,788 |  | 19,788
Banco Fibra (2) |  | 1,940 |  | 95,719 |  | 97,659 |  | 25,038 |  |  |  | 25,038
Usiminas |  | 2,116,063 |  |  |  | 2,116,063 |  | 129,824 |  |  |  | 129,824
Panatlântica (3) |  | 128,573 |  |  |  | 128,573 |  | 11,621 |  |  |  | 11,621
Ibis Participações e Serviços |  | 230 |  |  |  | 230 |  |  |  |  |  |
Other related parties |  | 1,940 |  |  |  | 1,940 |  | 1,042 |  |  |  | 1,042
|  | 2,248,746 |  | 109,433 |  | 2,358,179 |  | 167,525 |  | 19,788 |  | 187,313
Associates |  |  |  |  |  |  |  |  |  |  |  |
Arvedi Metalfer do Brasil S.A. |  | 39,435 |  | 1,874 |  | 41,309 |  |  |  |  |  |
Total at 12/31/2019 |  | 2,333,532 |  | 1,384,405 |  | 3,717,937 |  | 312,085 |  | 107,809 |  | 419,894
Total at 12/31/2018 |  | 238,144 |  | 1,025,339 |  | 1,263,483 |  | 171,300 |  | 104,611 |  | 275,911
Schedule of transactions with subsidiaries, joint ventures, associates, exclusive funds and other related parties, by company - statement of income | By company - Statement of income
|  |  |  |  |  |  |  |  |  | 12/31/2019
| Sales |  | Purchases |  | Financial income (expenses), net |  | Exchange rate variations, net |  | Total
Joint-venture and Joint-operation |  |  |  |  |  |  |  |  |  |
Itá Energética S.A. |  |  |  | (57,285) |  |  |  |  |  | (57,285)
MRS Logística S.A. |  |  |  | (1,068,563) |  |  |  | (14,939) |  | (1,083,502)
CBSI - Companhia Brasileira de Serviços e Infraestrutura |  |  |  | (231,141) |  |  |  |  |  | (231,141)
Transnordestina Logística S.A (1) |  |  |  | (7,294) |  | 58,250 |  |  |  | 50,956
|  |  |  | (1,364,283) |  | 58,250 |  | (14,939) |  | (1,320,972)
Other related parties |  |  |  |  |  |  |  |  |  |
Banco Fibra (2) |  |  |  |  |  | 20,499 |  | 3,586 |  | 24,085
Usiminas |  |  |  | (479,868) |  |  |  | (136,004) |  | (630,538)
Panatlântica (3) |  | 1,043,382 |  | (100,482) |  |  |  |  |  | 942,900
Vicunha Aços S.A |  | 202 |  | (321) |  |  |  |  |  | (119)
Outras related parties |  | 3,620 |  | (14,004) |  |  |  |  |  | (10,384)
|  | 1,047,204 |  | (594,675) |  | 20,499 |  | (132,418) |  | 340,610
Associates |  |  |  |  |  |  |  |  |  |
Arvedi Metalfer do Brasil S.A. |  | 75,630 |  |  |  | 479 |  |  |  | 76,109
Total |  | 1,122,834 |  | (1,958,958) |  | 79,228 |  | (147,357) |  | (904,253)
|  |  |  |  |  |  |  |  | 12/31/2018
| P&L
Sales |  | Purchases |  | Financial income (expenses), net |  | Exchange rate variations, net |  | Total
Joint-venture and Joint-operation |  |  |  |  |  |  |  |  |
MRS Logística S.A. |  |  | (1,111,695) |  | (16,092) |  |  |  | (1,127,787)
CBSI - Companhia Brasileira de Serviços e Infraestrutura | 47 |  | (180,332) |  |  |  |  |  | (180,285)
Transnordestina Logística S.A (1) | 367 |  | (15,667) |  | 50,003 |  |  |  | 34,703
| 414 |  | (1,307,694) |  | 33,911 |  |  |  | (1,273,369)
Other related parties |  |  |  |  |  |  |  |  |
Banco Fibra (2) |  |  |  |  | 14,651 |  | 13,611 |  | 28,262
Usiminas |  |  | (382) |  |  |  |  |  | (382)
Panatlântica (3) | 1,174,984 |  | (94,515) |  |  |  |  |  | 1,080,469
Ibis Participações e Serviços |  |  | (4,501) |  |  |  |  |  | (4,501)
Other related parties | 2,745 |  | (11,190) |  |  |  |  |  | (8,445)
| 1,177,729 |  | (110,588) |  | 14,651 |  | 13,611 |  | 1,095,403
Associates |  |  |  |  |  |  |  |  |
Arvedi Metalfer do Brasil S.A. | 100,608 |  |  |  | 234 |  |  |  | 100,842
TOTAL | 1,278,751 |  | (1,418,282) |  | 48,796 |  | 13,611 |  | (77,124)
|  |  |  |  |  |  |  | 12/31/2017
|  | Sales |  | Purchases |  | Financial income(expenses), net |  | Total
Joint ventures and Joint Operation |  |  |  |  |  |  |  |
Itá Energética S.A |  |  |  | (32,275) |  |  |  | (32,275)
MRS Logística S.A. |  |  |  | (934,279) |  |  |  | (934,279)
CBSI - Companhia Brasileira de Serviços e Infraestrutura |  | 55 |  | (150,758) |  |  |  | (150,703)
Transnordestina Logística S.A (1) |  | 2,549 |  | (7,916) |  | 53,261 |  | 47,894
|  | 2,604 |  | (1,125,228) |  | 53,261 |  | (1,069,363)
Other related parties |  |  |  |  |  |  |  |
Fundação CSN |  | 13 |  | (1,118) |  |  |  | (1,105)
Banco Fibra (2) |  |  |  |  |  | 6,290 |  | 6,290
Usiminas |  |  |  | (427) |  |  |  | (427)
Panatlântica (3) |  | 872,047 |  | (43,949) |  |  |  | 828,098
Ibis Participações e Serviços |  |  |  | (5,915) |  |  |  | (5,915)
Partfib Projetos Imobiliários |  | 2,821 |  |  |  |  |  | 2,821
Vicunha Imóveis Ltda. |  |  |  | (232) |  |  |  | (232)
Vicunha Serviços Ltda. |  |  |  | (61) |  |  |  | (61)
|  | 874,881 |  | (51,702) |  | 6,290 |  | 829,469
Associates |  |  |  |  |  |  |  |
Arvedi Metalfer do Brasil S,A, |  | 2,660 |  |  |  | 1,998 |  | 4,658
Total |  | 880,145 |  | (1,176,930) |  | 61,549 |  | (235,236)
(1) Transnordestina Logística S.A: Assets: Refers mainly to loan agreements in R$: average rate interest from 125% to 130% of the CDI. As of December 31, 2019, the loans amounted to R$844,426 (R$706,605 as of December 31, 2018). (2) Banco Fibra S.A: Assets: Refers mainly to Eurobond from Fibra Bank with maturity in February 2028. (3) Panatlântica: Receivables from the sale of steel products.
Schedule of key management personnel compensation | The following is information on the compensation of such personnel and the related balances as of December 31, 2019.
|  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2017
|  | P&L
Short-term benefits for employees and officers |  | 37,452 |  | 32,848 |  | 39,721
Post-employment benefits |  | 109 |  | 105 |  | 110
|  | 37,561 |  | 32,953 |  | 39,831
Schedule of guarantees | The Company is liable for guarantees of its subsidiaries and joint ventures as follows:
| Currency |  | Maturities |  | Borrowings | Tax foreclosure | Others | Total
|  |  |  |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2019 |  | 12/31/2018
Transnordestina Logísitca | R$ |  | Up to 09/19/2056 and indefinite |  | 2,428,194 |  | 2,108,917 |  | 37,406 |  | 35,336 |  | 8,702 |  | 8,231 |  | 2,474,302 |  | 2,152,484
FTL - Ferrovia Transnordestina | R$ |  | Up to 04/01/2021 |  | 43,118 |  | 62,407 |  |  |  |  |  |  |  |  |  | 43,118 |  | 62,407
Cia Metalurgica Prada | R$ |  | Indefinite |  |  |  |  |  | 457 |  | 333 |  | 235 |  | 11,942 |  | 692 |  | 12,275
CSN Energia | R$ |  | Up to 11/26/2023 and indefinite |  |  |  |  |  | 3,141 |  | 2,829 |  | 1,920 |  | 1,920 |  | 5,061 |  | 4,749
CSN Mineração | R$ |  | Up to 12/21/2024 |  | 1,184,048 |  | 1,407,363 |  |  |  |  |  |  |  |  |  | 1,184,048 |  | 1,407,363
Estanho de Rondônia | R$ |  | 7/15/2022 |  | 1,902 |  | 3,153 |  |  |  |  |  |  |  |  |  | 1,902 |  | 3,153
Minérios Nacional S.A. | R$ |  | Up to 09/10/2021 |  | 4,544 |  | 7,305 |  |  |  |  |  |  |  |  |  | 4,544 |  | 7,305
Total in R$ |  |  |  |  | 3,661,806 |  | 3,589,145 |  | 41,004 |  | 38,498 |  | 10,857 |  | 22,093 |  | 3,713,667 |  | 3,649,736
CSN Islands XI | US$ |  | 9/21/2019 |  |  |  | 547,094 |  |  |  |  |  |  |  |  |  |  |  | 547,094
CSN Islands XII | US$ |  | Perpetual |  | 1,000,000 |  | 1,000,000 |  |  |  |  |  |  |  |  |  | 1,000,000 |  | 1,000,000
CSN Resources | US$ |  | Up to 04/17/2026 |  | 1,958,603 |  | 1,402,906 |  |  |  |  |  |  |  |  |  | 1,958,603 |  | 1,402,906
Total in US$ |  |  |  |  | 2,958,603 |  | 2,950,000 |  |  |  |  |  |  |  |  |  | 2,958,603 |  | 2,950,000
CSN Steel S.L. | EUR |  | 1/31/2020 |  | 24,000 |  | 48,000 |  |  |  |  |  |  |  |  |  | 24,000 |  | 48,000
Lusosider Aços Planos | EUR |  | Indefinite |  |  |  | 75,000 |  |  |  |  |  |  |  |  |  |  |  | 75,000
Total in EUR |  |  |  |  | 24,000 |  | 123,000 |  |  |  |  |  |  |  |  |  | 24,000 |  | 123,000
Total in R$ |  |  |  |  | 12,033,973 |  | 11,976,657 |  |  |  |  |  |  |  |  |  | 12,429,826 |  | 11,976,657
|  |  |  |  | 15,695,779 |  | 15,565,802 |  | 41,004 |  | 38,498 |  | 10,857 |  | 22,093 |  | 16,143,493 |  | 15,626,393

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